Words in Sch. 1 para. 2(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(2); S.R. 1999/149, art. 2(c), Sch. 2

Words in Sch. 1 para. 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. 77(3); S.R. 1999/149, art. 2(c), Sch. 2

Words in Sch. 1 para. 4(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 168, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in Sch. 1 para. 4(3) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 70(b); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Sch. 1 para. 4(4) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(4); S.R. 1999/149, art. 2(c), Sch. 2

Words in the heading to Sch. 1 para. 5 repealed (6.4.1997) by S.I. 1995/3213 (NI 22), art. 168, Sch. 5 Pt. III

Words in Sch. 1 para. 5(1)(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. 77(5)(a)(c); S.R. 1999/149, art. 2(c), Sch. 2

Word in Sch. 1 para. 5(1) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 70(c)(ii); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in Sch. 1 para. 5(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 168, Sch. 5 Pt. IV; S.R. 1997/192, art. 2(b)

Words in Sch. 1 para. 5(2) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 70(d), Sch. 5 Pt. III; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in Sch. 1 para. 5(3) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 138(2)(a)(i), 168, Sch. 5 Pt. III; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Sch. 1 para. 5(3)(b) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 138(2)(a)(ii), 168, Sch. 5 Pt. III; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in Sch. 1 para. 5(3)(e)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(5)(b)(i)(ii); S.R. 1999/149, art. 2(c), Sch. 2

Words in Sch. 1 para. 5(3) added (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 138(2)(a)(iii); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Sch. 1 para. 5(3A)-(3E) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 138(2)(b); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

Words in Sch. 1 para. 5(3A)(3B)(b)(3C)(c) 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. 77(5)(c); S.R. 1999/149, art. 2(c), Sch. 2

Sch. 1 para. 5(4A) 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. 77(5)(d); S.R. 1999/149, art. 2(c), Sch. 2

Words in Sch. 1 para. 7(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(6)(a)(i); S.R. 1999/149, art. 2(c), Sch. 2

Words in Sch. 1 para. 7(1)(a)(b)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(6)(a)(ii); S.R. 1999/149, art. 2(c), Sch. 2

Sch. 1 para. 7(5) omitted (24.3.1999 for certain purposes and otherwise 1.4.1999) by virtue of S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(6)(b); S.R. 1999/149, art. 2(c), Sch. 2 and repealed (1.4.1999) by S.I. 1999/671, arts. 1(3), 24(3), Sch. 9 Pt. I; S.R. 1999/149, art. 2(c), Sch. 2

1992 c. 7.

S.I. 1972/1073 (N.I. 10).

http://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/2001-02-12Pension 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 Database2024-05-172001-02-12 SCHEDULESSCHEDULE 1 Certification RegulationsPart I Occupational Pension Schemes General regulations: beginning and ending of employment1(1)

In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner’s employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).

(2)

Regulations may make provision for treating an earner’s employment which ends before a person succeeds to the business of the earner’s employer as having been employment under the employer’s successor.

(3)

Regulations may make provision—

(a)

for changes in an earner’s employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or

(b)

for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.

(4)

Regulations may also make provision—

(a)

for temporary interruptions in an earner’s employment or contracted-out employment to be disregarded; and

(b)

for the employment in either case to be treated as continuing during the interruption.

(5)

References in this paragraph to an earner’s employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.

2(1)

Subject to sub-paragraph (2), regulations may enable the Inland Revenue to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.

(2)

The determined date for any earner may not be earlier than—

(a)

the date on which his relevant employment began, or

(b)

the date on which a contracting-out certificate was issued in respect of it,

whichever is the later.

3

Provision may be made by regulations for requiring an employer to give notice to the Inland Revenue

(a)

when an earner’s employment becomes or ceases to be contracted-out employment; and

(b)

when an earner’s employment in contracted-out employment begins or ends.

Power to modify Part III, etc.4(1)

Regulations may modify the provisions of Part III (other than sections 14, 15 and . . . 64), Chapter III of Part IV and Chapter II of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which—

(a)

a person is employed at the same time in two or more employments (whether or not under the same employer); and

(b)

at least one but not all of those employments is contracted-out employment,

with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.

(2)

Regulations may also modify those provisions in their application to cases in which—

(a)

any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or

(b)

earners qualify for the benefits of a scheme by reference to both—

(i)

service in employment which is contracted-out in relation to them by reference to the scheme; and

(ii)

service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.

(3)

Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner’s employment which, apart from the regulations, would not be contracted-out employment is treated as contracted-out employment where any benefits provided under the scheme are attributable to a period when the scheme was contracted-out.

(4)

In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.

. . . premiums5(1)

Regulations may make provision for requiring persons to furnish the Inland Revenue. . . with such information as the Inland Revenue. . . may require for the purposes of sections 33, 34, 46 to 59, . . . and 155(1) to (3), (5) and (6) (except as they apply to personal pension schemes, the members of such schemes or rights in respect of them).

(2)

Regulations may provide that for the purposes of sections 46, 51 to 56 and 59 . . . (except as they so apply) the prescribed person shall be treated as the employer—

(a)

of any employed earners who, in any period of service in contracted-out employment—

(i)

have been paid earnings in any income tax week by more than one person in respect of different employments; or

(ii)

have worked under the general control or management of a person other than their immediate employer, or

(b)

of any other employed earners in the case of whom it appears to the Department that such provision is needed.

(3)

Regulations may . . . provide—

(a)

for dispensing with the payment of a premium where its amount would be inconsiderable;

(b)

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

(c)

for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;

(d)

for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

(e)

for the return of premiums paid in error or, in prescribed circumstances, of premiums which the Inland Revenue are satisfied ought to be repaid;

(f)

for the Inland Revenue, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;

(g)

for any other matters incidental to the payment, collection or return of premiums.

and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium,

(3A)

Sub-paragraph (3B) applies in relation to a member of a contracted-out occupational pension scheme which is being wound up if, in the opinion of the Inland Revenue

(a)

the resources of the scheme are insufficient to meet the whole of the liability for the cash equivalent of the member’s rights under the scheme, and

(b)

if the resources of the scheme are sufficient to meet a part of that liability, that part is less than the amount required for restoring his State scheme rights.

(3B)

Where this sub-paragraph applies—

(a)

regulations may provide for treating the member as if sections 42 to 44 or, as the case may be, section 44A(1) did not apply, or applied only to such extent as is determined in accordance with the regulations, and

(b)

the amount required for restoring the member’s State scheme rights, or a prescribed part of that amount, shall be a debt due from the trustees or managers of the scheme to the Inland Revenue.

(3C)

Regulations may make provision—

(a)

for determining the cash equivalent of a member’s rights under a scheme and the extent (if any) to which the resources of the scheme are insufficient to meet the liability for that cash equivalent,

(b)

for the recovery of any debt due under sub-paragraph (3B)(b), and

(c)

for determining the amount required for restoring a member’s State scheme rights including provision requiring the Inland Revenue to apply whichever prescribed actuarial table in force at the appropriate time is applicable.

(3D)

Section 151 shall apply as if sub-paragraphs (3A) and (3B), and regulations made by virtue of those sub-paragraphs, were included among the provisions there referred to.

(3E)

In sub-paragraphs (3A) and (3B), “State scheme rights”, in relation to a member of a scheme, are the rights for which, if the scheme had not been a contracted-out scheme, the member would have been eligible by virtue of section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension.

(4)

The Inland Revenue may accept payments in connection with a case in which a premium or part of it is treated as having been paid.

(4A)

In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

(5)

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

Schemes covering different employers6(1)

Regulations may modify Chapters I and III of Part III (other than sections 4, 14, 15, 31 to 35, and 62 to 64), Chapter III of Part IV and Chapter II of Part V (except so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.

(2)

Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.

Special provisions for certain public service pension schemes7(1)

In relation to employments of any class to which this paragraph applies, the the Department, or as the case may be, the Secretary of State may by regulations—

(a)

direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by the Inland Revenue instead of by the employer;

(b)

make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to the Inland Revenue;

(c)

make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;

(d)

make provision for the recovery by the Inland Revenue of any state scheme premium from any person where it has been paid by that department instead of by that person.

(2)

Subject to sub-paragraphs (3) and (4), the employments in which a person’s service qualifies him for benefit under any of Articles 9 to 12 of the Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.

(3)

Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.

(4)

Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.

(5)

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

Incidental matters8

Regulations may make provision—

(a)

for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and

(b)

for any incidental matters otherwise connected with those provisions.

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<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="c11736811" marker="F1">
<p>
Words in Sch. 1 para. 2(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04357" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04358" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04359" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04360" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/2">Sch. 1 para. 77(2)</ref>
;
<ref eId="c04361" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04362" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04363" 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="c11736821" marker="F2">
<p>
Words in Sch. 1 para. 3 substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04365" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04366" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04367" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04368" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/3">Sch. 1 para. 77(3)</ref>
;
<ref eId="c04369" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04370" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04371" 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="c11736861" marker="F3">
<p>
Words in Sch. 1 para. 4(1) repealed (6.4.1997) by
<ref eId="c04373" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04374" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">art. 168</ref>
,
<ref eId="c04375" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c04376" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04377" 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="c11736871" marker="F4">
<p>
Words in Sch. 1 para. 4(3) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04379" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04380" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c04381" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/70/b">Sch. 3 para. 70(b)</ref>
;
<ref eId="c04382" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04383" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04384" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04385" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04386" 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="c11736881" marker="F5">
<p>
Sch. 1 para. 4(4) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04388" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04389" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04390" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04391" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/4">Sch. 1 para. 77(4)</ref>
;
<ref eId="c04392" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04393" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04394" 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="c11736891" marker="F6">
<p>
Words in the heading to Sch. 1 para. 5 repealed (6.4.1997) by
<ref eId="c04512" href="http://www.legislation.gov.uk/id/uksi/1995/3213">S.I. 1995/3213</ref>
(NI 22), art. 168, Sch. 5 Pt. III
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11737121" marker="F7">
<p>
Words in Sch. 1 para. 5(1)(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04396" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04397" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04398" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04399" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/5/a/c">Sch. 1 para. 77(5)(a)(c)</ref>
;
<ref eId="c04400" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04401" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04402" 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="c11737161" marker="F8">
<p>
Word in Sch. 1 para. 5(1) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04415" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04416" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref eId="c04417" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/70/c/ii">Sch. 3 para. 70(c)(ii)</ref>
;
<ref eId="c04418" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04419" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04420" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04421" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04422" 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="c11737171" marker="F9">
<p>
Words in Sch. 1 para. 5(1) repealed (6.4.1997) by
<ref eId="c04424" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04425" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">art. 168</ref>
,
<ref eId="c04426" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/IV">Sch. 5 Pt. IV</ref>
;
<ref eId="c04427" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04428" 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="c11737181" marker="F10">
<p>
Words in Sch. 1 para. 5(2) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04430" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04431" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref eId="c04432" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c04433" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/70/d">Sch. 3 para. 70(d)</ref>
,
<ref eId="c04434" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c04435" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04436" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04437" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04438" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04439" 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="c11737191" marker="F11">
<p>
Words in Sch. 1 para. 5(3) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04441" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04442" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/138/2/a/i">arts. 138(2)(a)(i)</ref>
,
<ref eId="c04443" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c04444" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c04445" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04446" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04447" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04448" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04449" 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="c11737201" marker="F12">
<p>
Sch. 1 para. 5(3)(b) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04451" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04452" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/138/2/a/ii">arts. 138(2)(a)(ii)</ref>
,
<ref eId="c04453" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref eId="c04454" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref eId="c04455" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04456" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04457" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04458" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04459" 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="c11737221" marker="F13">
<p>
Words in Sch. 1 para. 5(3)(e)(f) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04462" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04463" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04464" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04465" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/5/b/i/ii">Sch. 1 para. 77(5)(b)(i)(ii)</ref>
;
<ref eId="c04466" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04467" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04468" 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="c11737241" marker="F14">
<p>
Words in Sch. 1 para. 5(3) added (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04470" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04471" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/2">arts. 1(2)</ref>
,
<ref eId="c04472" class="subref" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/138/2/a/iii">138(2)(a)(iii)</ref>
;
<ref eId="c04473" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04474" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04475" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04476" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04477" 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="c11737251" marker="F15">
<p>
Sch. 1 para. 5(3A)-(3E) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by
<ref eId="c04479" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref eId="c04480" class="subref operative" href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/138/2/b">art. 138(2)(b)</ref>
;
<ref eId="c04481" href="http://www.legislation.gov.uk/id/nisr/1996/91">S.R. 1996/91</ref>
,
<ref eId="c04482" class="subref" href="http://www.legislation.gov.uk/id/nisr/1996/91/article/2/d">art. 2(d)</ref>
,
<ref eId="c04483" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1996/91/schedule/part/IV">Sch. Pt. IV</ref>
;
<ref eId="c04484" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref eId="c04485" 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="c11737261" marker="F16">
<p>
Words in Sch. 1 para. 5(3A)(3B)(b)(3C)(c) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04487" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04488" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04489" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04490" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/5/c">Sch. 1 para. 77(5)(c)</ref>
;
<ref eId="c04491" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04492" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04493" 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="c11737301" marker="F17">
<p>
Sch. 1 para. 5(4A) added (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04495" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04496" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04497" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04498" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/5/d">Sch. 1 para. 77(5)(d)</ref>
;
<ref eId="c04499" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04500" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04501" 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="c11737391" marker="F18">
<p>
Words in Sch. 1 para. 7(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04514" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04515" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04516" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04517" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/6/a/i">Sch. 1 para. 77(6)(a)(i)</ref>
;
<ref eId="c04518" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04519" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04520" 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="c11737401" marker="F19">
<p>
Words in Sch. 1 para. 7(1)(a)(b)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by
<ref eId="c04522" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04523" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04524" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04525" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/6/a/ii">Sch. 1 para. 77(6)(a)(ii)</ref>
;
<ref eId="c04526" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04527" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04528" 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="c11737441" marker="F20">
<p>
Sch. 1 para. 7(5) omitted (24.3.1999 for certain purposes and otherwise 1.4.1999) by virtue of
<ref eId="c04531" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04532" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref eId="c04533" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/3/1">3(1)</ref>
,
<ref eId="c04534" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/1/paragraph/77/6/b">Sch. 1 para. 77(6)(b)</ref>
;
<ref eId="c04535" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04536" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04537" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/1999/149/schedule/2">Sch. 2</ref>
and repealed (1.4.1999) by
<ref eId="c04538" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
,
<ref eId="c04539" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/1/3">arts. 1(3)</ref>
,
<ref eId="c04540" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/671/article/24/3">24(3)</ref>
,
<ref eId="c04541" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/671/schedule/9/part/I">Sch. 9 Pt. I</ref>
;
<ref eId="c04542" href="http://www.legislation.gov.uk/id/nisr/1999/149">S.R. 1999/149</ref>
,
<ref eId="c04543" class="subref" href="http://www.legislation.gov.uk/id/nisr/1999/149/article/2/c">art. 2(c)</ref>
,
<ref eId="c04544" 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="M" class="commentary M" eId="c11737211" marker="M1">
<p>
<ref eId="c04460" href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="M" class="commentary M" eId="c11737431" marker="M2">
<p>
<ref eId="c04529" href="http://www.legislation.gov.uk/id/nisi/1972/1073">S.I. 1972/1073 (N.I. 10)</ref>
.
</p>
</note>
</notes>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1993/49/schedule/1/part/I/2001-02-12</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>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-17</dc:modified>
<dct:valid>2001-02-12</dct:valid>
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<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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</ukm:DocumentClassification>
<ukm:Year Value="1993"/>
<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"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="331"/>
<ukm:BodyParagraphs Value="231"/>
<ukm:ScheduleParagraphs Value="100"/>
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</meta>
<body>
<hcontainer name="schedules" eId="schedules">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1">
<num>SCHEDULE 1</num>
<heading> Certification Regulations</heading>
<part eId="schedule-1-part-I" uk:target="true">
<num>Part I</num>
<heading> Occupational Pension Schemes</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-general-regulations-beginning-and-ending-of-employment">
<heading> General regulations: beginning and ending of employment</heading>
<paragraph eId="schedule-1-paragraph-1" class="schProv1">
<num>1</num>
<subparagraph eId="schedule-1-paragraph-1-1">
<num>(1)</num>
<content>
<p>In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner’s employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-2">
<num>(2)</num>
<content>
<p>Regulations may make provision for treating an earner’s employment which ends before a person succeeds to the business of the earner’s employer as having been employment under the employer’s successor.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-3">
<num>(3)</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-1-3-a">
<num>(a)</num>
<content>
<p>for changes in an earner’s employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-1-3-b">
<num>(b)</num>
<content>
<p>for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-4">
<num>(4)</num>
<intro>
<p>Regulations may also make provision—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-1-4-a">
<num>(a)</num>
<content>
<p>for temporary interruptions in an earner’s employment or contracted-out employment to be disregarded; and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-1-4-b">
<num>(b)</num>
<content>
<p>for the employment in either case to be treated as continuing during the interruption.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-1-5">
<num>(5)</num>
<content>
<p>References in this paragraph to an earner’s employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-2" class="schProv1">
<num>2</num>
<subparagraph eId="schedule-1-paragraph-2-1">
<num>(1)</num>
<content>
<p>
Subject to sub-paragraph (2), regulations may enable the
<ins class="first last" ukl:ChangeId="d29p17292" ukl:CommentaryRef="c11736811">
<noteRef uk:name="commentary" href="#c11736811" class="commentary"/>
Inland Revenue
</ins>
to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-2">
<num>(2)</num>
<intro>
<p>The determined date for any earner may not be earlier than—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-2-2-a">
<num>(a)</num>
<content>
<p>the date on which his relevant employment began, or</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-2-2-b">
<num>(b)</num>
<content>
<p>the date on which a contracting-out certificate was issued in respect of it,</p>
</content>
</level>
<wrapUp>
<p>whichever is the later.</p>
</wrapUp>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>3</num>
<intro>
<p>
Provision may be made by regulations for requiring an employer to give notice to the
<ins class="first last" ukl:ChangeId="d29p17323" ukl:CommentaryRef="c11736821">
<noteRef uk:name="commentary" href="#c11736821" class="commentary"/>
Inland Revenue
</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-3-a">
<num>(a)</num>
<content>
<p>when an earner’s employment becomes or ceases to be contracted-out employment; and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-3-b">
<num>(b)</num>
<content>
<p>when an earner’s employment in contracted-out employment begins or ends.</p>
</content>
</level>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-power-to-modify-part-iii-etc">
<heading>
Power to modify Part III,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
</heading>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>4</num>
<subparagraph eId="schedule-1-paragraph-4-1">
<num>(1)</num>
<intro>
<p>
Regulations may modify the provisions of Part III (other than sections 14, 15 and
<noteRef href="#c11736861" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . 64), Chapter
<abbr class="acronym" title="3">III</abbr>
of Part IV and Chapter
<abbr class="acronym" title="2">II</abbr>
of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-1-a">
<num>(a)</num>
<content>
<p>a person is employed at the same time in two or more employments (whether or not under the same employer); and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-1-b">
<num>(b)</num>
<content>
<p>at least one but not all of those employments is contracted-out employment,</p>
</content>
</level>
<wrapUp>
<p>with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-2">
<num>(2)</num>
<intro>
<p>Regulations may also modify those provisions in their application to cases in which—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-4-2-a">
<num>(a)</num>
<content>
<p>any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-4-2-b">
<num>(b)</num>
<intro>
<p>earners qualify for the benefits of a scheme by reference to both—</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-4-2-b-i">
<num>(i)</num>
<content>
<p>service in employment which is contracted-out in relation to them by reference to the scheme; and</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-4-2-b-ii">
<num>(ii)</num>
<content>
<p>service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.</p>
</content>
</level>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-3">
<num>(3)</num>
<content>
<p>
Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner’s employment
<ins class="first last" ukl:ChangeId="d29p17406" ukl:CommentaryRef="c11736871">
<noteRef uk:name="commentary" href="#c11736871" class="commentary"/>
which, apart from the regulations, would not be contracted-out employment is treated as contracted-out employment where any benefits provided under the scheme are attributable to a period when the scheme was contracted-out
</ins>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-4-4">
<num>
<ins class="first" ukl:ChangeId="d29p17410" ukl:CommentaryRef="c11736881">
<noteRef uk:name="commentary" href="#c11736881" class="commentary"/>
(4)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p17410" ukl:CommentaryRef="c11736881">In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-state-scheme-premiums">
<heading>
<noteRef href="#c11736891" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . premiums
</heading>
<paragraph eId="schedule-1-paragraph-5" class="schProv1">
<num>5</num>
<subparagraph eId="schedule-1-paragraph-5-1">
<num>(1)</num>
<content>
<p>
Regulations may make provision for requiring persons to furnish the
<ins class="first last" ukl:ChangeId="d29p17434" ukl:CommentaryRef="c11737121">
<noteRef uk:name="commentary" href="#c11737121" class="commentary"/>
Inland Revenue
</ins>
. . . with such information as the
<ins class="first last" ukl:ChangeId="d29p17439" ukl:CommentaryRef="c11737121">
<noteRef uk:name="commentary" href="#c11737121" class="commentary"/>
Inland Revenue
</ins>
. . . may require for the purposes of sections 33, 34, 46 to
<ins class="first last" ukl:ChangeId="d29p17444" ukl:CommentaryRef="c11737161">
<noteRef uk:name="commentary" href="#c11737161" class="commentary"/>
59
</ins>
,
<noteRef href="#c11737171" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . and 155(1) to (3), (5) and (6) (except as they apply to personal pension schemes, the members of such schemes or rights in respect of them).
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-2">
<num>(2)</num>
<intro>
<p>
Regulations may provide that for the purposes of sections 46, 51 to 56 and 59
<noteRef href="#c11737181" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . (except as they so apply) the prescribed person shall be treated as the employer—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-2-a">
<num>(a)</num>
<intro>
<p>of any employed earners who, in any period of service in contracted-out employment—</p>
</intro>
<level class="para2" eId="schedule-1-paragraph-5-2-a-i">
<num>(i)</num>
<content>
<p>have been paid earnings in any income tax week by more than one person in respect of different employments; or</p>
</content>
</level>
<level class="para2" eId="schedule-1-paragraph-5-2-a-ii">
<num>(ii)</num>
<content>
<p>have worked under the general control or management of a person other than their immediate employer, or</p>
</content>
</level>
</level>
<level class="para1" eId="schedule-1-paragraph-5-2-b">
<num>(b)</num>
<content>
<p>of any other employed earners in the case of whom it appears to the Department that such provision is needed.</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3">
<num>(3)</num>
<intro>
<p>
Regulations may
<noteRef href="#c11737191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . provide—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-3-a">
<num>(a)</num>
<content>
<p>for dispensing with the payment of a premium where its amount would be inconsiderable;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-b">
<num>
<noteRef href="#c11737201" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(b)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-c">
<num>(c)</num>
<content>
<p>for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-d">
<num>(d)</num>
<content>
<p>
for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the
<noteRef href="#c11737211" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-e">
<num>(e)</num>
<content>
<p>
for the return of premiums paid in error or, in prescribed circumstances, of premiums which the
<ins class="first last" ukl:ChangeId="d29p17523" ukl:CommentaryRef="c11737221">
<noteRef uk:name="commentary" href="#c11737221" class="commentary"/>
Inland Revenue are
</ins>
satisfied ought to be repaid;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-f">
<num>(f)</num>
<content>
<p>
for the
<ins class="first last" ukl:ChangeId="d29p17533" ukl:CommentaryRef="c11737221">
<noteRef uk:name="commentary" href="#c11737221" class="commentary"/>
Inland Revenue
</ins>
, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3-g">
<num>(g)</num>
<content>
<p>for any other matters incidental to the payment, collection or return of premiums.</p>
</content>
</level>
<wrapUp>
<p>
<ins class="first last" ukl:ChangeId="d29p17544" ukl:CommentaryRef="c11737241">
<noteRef uk:name="commentary" href="#c11737241" class="commentary"/>
and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium,
</ins>
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3A">
<num>
<ins class="first" ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">
<noteRef uk:name="commentary" href="#c11737251" class="commentary"/>
(3A)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">Sub-paragraph (3B) applies in relation to a member of a contracted-out occupational pension scheme which is being wound up if, in the opinion of the </ins>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">
<ins class="first last" ukl:ChangeId="d29p17554" ukl:CommentaryRef="c11737261">
<noteRef uk:name="commentary" href="#c11737261" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251"></ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-3A-a">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">the resources of the scheme are insufficient to meet the whole of the liability for the cash equivalent of the member’s rights under the scheme, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3A-b">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">if the resources of the scheme are sufficient to meet a part of that liability, that part is less than the amount required for restoring his State scheme rights.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3B">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(3B)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">Where this sub-paragraph applies—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-3B-a">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">regulations may provide for treating the member as if sections 42 to 44 or, as the case may be, section 44A(1) did not apply, or applied only to such extent as is determined in accordance with the regulations, and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3B-b">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">the amount required for restoring the member’s State scheme rights, or a prescribed part of that amount, shall be a debt due from the trustees or managers of the scheme to the </ins>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">
<ins class="first last" ukl:ChangeId="d29p17588" ukl:CommentaryRef="c11737261">
<noteRef uk:name="commentary" href="#c11737261" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3C">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(3C)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">Regulations may make provision—</ins>
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-5-3C-a">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">for determining the cash equivalent of a member’s rights under a scheme and the extent (if any) to which the resources of the scheme are insufficient to meet the liability for that cash equivalent,</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3C-b">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">for the recovery of any debt due under sub-paragraph (3B)(b), and</ins>
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-5-3C-c">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">for determining the amount required for restoring a member’s State scheme rights including provision requiring the </ins>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">
<ins class="first last" ukl:ChangeId="d29p17616" ukl:CommentaryRef="c11737261">
<noteRef uk:name="commentary" href="#c11737261" class="commentary"/>
Inland Revenue
</ins>
</ins>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251"> to apply whichever prescribed actuarial table in force at the appropriate time is applicable.</ins>
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3D">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(3D)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">Section 151 shall apply as if sub-paragraphs (3A) and (3B), and regulations made by virtue of those sub-paragraphs, were included among the provisions there referred to.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3E">
<num>
<ins ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">(3E)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p17547" ukl:CommentaryRef="c11737251">In sub-paragraphs (3A) and (3B), “State scheme rights”, in relation to a member of a scheme, are the rights for which, if the scheme had not been a contracted-out scheme, the member would have been eligible by virtue of section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-4">
<num>(4)</num>
<content>
<p>
The
<ins class="first last" ukl:ChangeId="d29p17640" ukl:CommentaryRef="c11737121">
<noteRef uk:name="commentary" href="#c11737121" class="commentary"/>
Inland Revenue
</ins>
may accept payments in connection with a case in which a premium or part of it is treated as having been paid.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-4A">
<num>
<ins class="first" ukl:ChangeId="d29p17644" ukl:CommentaryRef="c11737301">
<noteRef uk:name="commentary" href="#c11737301" class="commentary"/>
(4A)
</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="d29p17644" ukl:CommentaryRef="c11737301">In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-5">
<num>(5)</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-schemes-covering-different-employers">
<heading> Schemes covering different employers</heading>
<paragraph eId="schedule-1-paragraph-6" class="schProv1">
<num>6</num>
<subparagraph eId="schedule-1-paragraph-6-1">
<num>(1)</num>
<content>
<p>
Regulations may modify Chapters I and
<abbr class="acronym" title="3">III</abbr>
of Part III (other than sections 4, 14, 15, 31 to 35, and 62 to 64), Chapter
<abbr class="acronym" title="3">III</abbr>
of Part IV and Chapter
<abbr class="acronym" title="2">II</abbr>
of Part V (except so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-6-2">
<num>(2)</num>
<content>
<p>Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-special-provisions-for-certain-public-service-pension-schemes">
<heading> Special provisions for certain public service pension schemes</heading>
<paragraph eId="schedule-1-paragraph-7" class="schProv1">
<num>7</num>
<subparagraph eId="schedule-1-paragraph-7-1">
<num>(1)</num>
<intro>
<p>
In relation to employments of any class to which this paragraph applies, the
<ins class="first last" ukl:ChangeId="d29p17695" ukl:CommentaryRef="c11737391">
<noteRef uk:name="commentary" href="#c11737391" class="commentary"/>
the Department, or as the case may be, the Secretary of State
</ins>
may by regulations—
</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-7-1-a">
<num>(a)</num>
<content>
<p>
direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by
<ins class="first last" ukl:ChangeId="d29p17705" ukl:CommentaryRef="c11737401">
<noteRef uk:name="commentary" href="#c11737401" class="commentary"/>
the Inland Revenue
</ins>
instead of by the employer;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-7-1-b">
<num>(b)</num>
<content>
<p>
make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to
<ins class="first last" ukl:ChangeId="d29p17715" ukl:CommentaryRef="c11737401">
<noteRef uk:name="commentary" href="#c11737401" class="commentary"/>
the Inland Revenue
</ins>
;
</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-7-1-c">
<num>(c)</num>
<content>
<p>make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-7-1-d">
<num>(d)</num>
<content>
<p>
make provision for the recovery by
<ins class="first last" ukl:ChangeId="d29p17731" ukl:CommentaryRef="c11737401">
<noteRef uk:name="commentary" href="#c11737401" class="commentary"/>
the Inland Revenue
</ins>
of any state scheme premium from any person where it has been paid by that department instead of by that person.
</p>
</content>
</level>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-7-2">
<num>(2)</num>
<content>
<p>
Subject to sub-paragraphs (3) and (4), the employments in which a person’s service qualifies him for benefit under any of Articles 9 to 12 of the
<noteRef href="#c11737431" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-7-3">
<num>(3)</num>
<content>
<p>Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-7-4">
<num>(4)</num>
<content>
<p>Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-7-5">
<num>
<noteRef href="#c11737441" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="schedule-1-part-I-crossheading-incidental-matters">
<heading> Incidental matters</heading>
<paragraph eId="schedule-1-paragraph-8" class="schProv1">
<num>8</num>
<intro>
<p>Regulations may make provision—</p>
</intro>
<level class="para1" eId="schedule-1-paragraph-8-a">
<num>(a)</num>
<content>
<p>for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and</p>
</content>
</level>
<level class="para1" eId="schedule-1-paragraph-8-b">
<num>(b)</num>
<content>
<p>for any incidental matters otherwise connected with those provisions.</p>
</content>
</level>
</paragraph>
</hcontainer>
</part>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>