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Pension Schemes (Northern Ireland) Act 1993

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Point in time view as at 07/02/1994. This version of this schedule contains provisions that are prospective. Help about Status

Changes to legislation:

Pension Schemes (Northern Ireland) Act 1993, SCHEDULE 7 is up to date with all changes known to be in force on or before 11 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Section 184.

SCHEDULE 7U.K. Consequential Amendments

The Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I.))N.I.

1N.I.In section 11A(7) of the Judicial Pensions Act (Northern Ireland) 1951—

(a)in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;

(b)in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(d)in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

2N.I.In Schedule 2A to that Act—

(a)in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))N.I.

3N.I.In section 127A(7) of the County Courts Act (Northern Ireland) 1959—

(a)in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;

(b)in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(d)in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

4N.I.In Schedule 2A to that Act—

(a)in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (c. 25 (N.I.))N.I.

5N.I.In section 9A(7) of the Resident Magistrates’ Pensions Act (Northern Ireland) 1960—

(a)in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;

(b)in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(d)in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

6N.I.In Schedule 3 to that Act—

(a)in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Parliamentary Commissioner Act 1967 (c. 13)N.I.

7N.I.In paragraph 10 of Schedule 1 to the Parliamentary Commissioner Act 1967, in the definition of “judicial pension scheme”, for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Parliamentary Commissioner Act (Northern Ireland) 1969 (c. 10 (N.I.))N.I.

8In paragraph 10 of Schedule 1A to the Parliamentary Commissioner Act (Northern Ireland) 1969, in the definition of “judicial pension scheme”—

(a)for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ”;

(b)for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Commissioner for Complaints Act (Northern Ireland) 1969 (c. 25 (N.I.))N.I.

9In paragraph 10 of Schedule 1A to the Commissioner for Complaints Act (Northern Ireland) 1969, in the definition of “judicial pension scheme”—

(a)for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ”;

(b)for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Equal Pay Act (Northern Ireland) 1970 (c. 32 (N.I.))N.I.

10In section 6(1A)(a) of the Equal Pay Act (Northern Ireland) 1970—

(a)for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”;

(b)for the words “Part V of that Order” there shall be substituted the words “ Part VI of that Act ”.

The Social Services (Parity) Act (Northern Ireland) 1971 (c. 21 (N.I.))N.I.

11N.I.In Schedule 1 to the Social Services (Parity) Act (Northern Ireland) 1971 for the entry relating to the Social Security Pensions Act 1975 there shall be substituted— “ The Pension Schemes Act 1993. ”

The Pensions Increase Act (Northern Ireland) 1971 (c. 35 (N.I.))N.I.

12N.I.In section 15(1) of the Pensions Increase Act (Northern Ireland) 1971, in the definition of “money purchase benefits” for the words from “Article 2(2)” to “1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Superannuation Act 1972 (c. 11)N.I.

13N.I.In section 13(15), in the definition of “judicial pension scheme”, for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Superannuation (Northern Ireland) Order 1972 (N.I. 10)N.I.

14N.I.In Articles 3(8), 11(6) and 12(11) of the Superannuation (Northern Ireland) Order 1972, in the definitions of “money purchase benefits” for the words from “Article 2(2)” to “1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Social Security Pensions (Northern Ireland) Order 1975 (N.I. 15)N.I.

15(1)In Article 69 of the Social Security Pensions (Northern Ireland) Order 1975—N.I.

(a)in paragraph (5), after the words “guaranteed minimum pension” there shall be inserted the words “ (as defined in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993) ”,

(b)in paragraph (5A), for the words “Article 39A(8), (9) or (10)” there shall be substituted the words “ section 106(2) or (3) of, or paragraph 10 of Schedule 5 to, the Pension Schemes (Northern Ireland) Act 1993 ”,

(c)in paragraph (7), after the definition of “beginning date” there shall be inserted— “ “employment” has the same meaning as in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

(2)In Article 69A(2A) of that Order—

(a)after the words “tax year” there shall be inserted the words “ as defined in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)for the words “Article 39A” in the first place where they occur there shall be substituted the words “ section 105(1) of the Pension Schemes (Northern Ireland) Act 1993 ”; and

(c)for those words in the second place where they occur there shall be substituted the words “ that section ”.

The Births and Deaths Registration (Northern Ireland) Order 1976 (N.I. 14)N.I.

16N.I.The following entry shall be inserted at the end of Schedule 1 to the Births and Deaths Registration (Northern Ireland) Order 1976— “ The Pension Schemes (Northern Ireland) Act 1993. ”

The Judicial Pensions Act 1981 (c. 20)N.I.

17N.I.In section 33A(9) of the Judicial Pensions Act 1981—

(a)in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

18N.I.In Schedule 1A to that Act—

(a)in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in paragraph 6(6)(a)(ii) for the words “Article 4 of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Forfeiture (Northern Ireland) Order 1982 (N.I. 14)N.I.

19N.I.In the definition of “relevant enactment” in Article 6(5) of the Forfeiture (Northern Ireland) Order 1982 there shall be inserted at the appropriate place the words— “ the Pension Schemes (Northern Ireland) Act 1993, ”.

The Companies (Northern Ireland) Order 1986 (N.I. 6)N.I.

20N.I.[F1In Schedule 2 to the Companies (Northern Ireland) Order 1986—

(a)in paragraph 3(2)(b)—

(i)for the words “Article 48 of the Social Security Pensions (Northern Ireland) Order 1975 (deduction of premium from refund of contributions)” there shall be substituted the words “ section 57 of the Pension Schemes (Northern Ireland) Act 1993 (deduction of contributions equivalent premium from refund of scheme contributions) ”;

(ii)for the words “Part IV of that Order” there shall be substituted the words “ Chapter III of Part III of that Act ”;

(b)in paragraph 7(2)(b)—

(i)for the words “Article 48 of the Social Security Pensions (Northern Ireland) Order 1975 (deduction of premium from refund of contributions)” there shall be substituted the words “ section 57 of the Pension Schemes (Northern Ireland) Act 1993 (deduction of contributions equivalent premium from refund of scheme contributions) ”; and

(ii)for the words “Part IV of that Order” there shall be substituted the words “ Chapter III of Part III of that Act ”.]

The Audit (Northern Ireland) Order 1987 (N.I. 5)N.I.

21N.I.In Article 4A(13) of the Audit (Northern Ireland) Order 1987, in the definition of “judicial pension scheme”—

(a)for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ”;

(b)for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Income and Corporation Taxes Act 1988 (c. 1)U.K.

22(1)In section 635(3)(b) of the Income and Corporation Taxes Act 1988 for the words “Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.U.K.

(2)In section 638(6)(c) of that Act for the words “Part II of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 39 of the Pension Schemes (Northern Ireland) Act 1993 ”.

(3)In section 649(6)(b) of that Act for the words from “Part II” to “1986” there shall be substituted the words “ sections 39, 41(1) and 37(1)(a) of the Pension Schemes (Northern Ireland) Act 1993, respectively ”.

The Official Secrets Act 1989 (c. 6)N.I.

23N.I.In paragraph 4 of Schedule 1 to the Official Secrets Act 1989 for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.

The Finance Act 1989 (c. 26)U.K.

24U.K.In paragraph 11(2)(b) of Schedule 7 to the Finance Act 1989 for the words “Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.

The Insolvency (Northern Ireland) Order 1989 (N.I. 19)N.I.

25N.I.In paragraph 8 of Schedule 4 to the Insolvency (Northern Ireland) Order 1989 for the words “Schedule 4 to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Schedule 3 to the Pension Schemes (Northern Ireland) Act 1993 ”.

The Social Security Administration Act 1992 (c. 5)N.I.

26In section 170(5) of the Social Security Administration Act 1992, the following shall be substituted for paragraph (c) of the definition of “the relevant Northern Ireland enactments”—

“(c)

section 32(6) of the Pension Schemes (Northern Ireland) Act 1993;.

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)N.I.

27N.I.In section 1(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for the words from “Part IV” to “contributions)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes) ”.

28In section 8(1) of that Act, for the words “Article 29 of the Pensions Order (contracted-out rates)” there shall be substituted the words “ section 37 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment) ”.

29In section 9(4) of that Act, for the words “Article 29 of the Pensions Order” there shall be substituted the words “ section 37 of the Pensions Act ”.

30N.I.In section 20(3) of that Act, for the words from “Part IV” to “benefit)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes) ”.

31N.I.In section 23(2) of that Act, after the word “Order” there shall be inserted the words “ or the Pensions Act ”.

32N.I.In section 34(5) of that Act, for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”.

33N.I.In section 47(3) of that Act, for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”.

34In section 50(2) of that Act, for the words “Article 31B(2) of the Pensions Order” there shall be substituted the words “ section 42(5) of the Pensions Act ”.

35In section 174 of that Act, before the definition of “the Pensions Order” there shall be inserted— “ “the Pensions Act” means the Pension Schemes (Northern Ireland) Act 1993; ”.

36In Schedule 5 to that Act—

(a)in paragraph 2(6), for the words “Article 31B(2) of the Pensions Order” there shall be substituted the words “ section 42(5) of the Pensions Act ”;

(b)in paragraphs 5(1)(b)(i) and 6(1)(c)(i), for the words “Article 37(6) of the Pensions Order” there shall be substituted the words “ section 11(1) of the Pensions Act ”;

(c)in paragraphs 5(3)(a) and 6(3)(c) and (4)(b), for the words “Article 39A of the Pensions Order” there shall be substituted the words “ section 105 of the Pensions Act ”;

(d)in paragraph 7(2), for the words “Pensions Order” there shall be substituted the words “ Pensions Act ”.

37N.I.In paragraph 3 of Schedule 7 to that Act—

(a)in sub-paragraph (3), for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”;

(b)in sub-paragraph (11), for the words from “Article 31C of the Pensions Order” to “supplement)” there shall be substituted the words “ section 42(6) to (8) (entitlement to guaranteed minimum pensions and increases of unemployability supplement) of the Pensions Act ”.

The Social Security Administration (Northern Ireland) Act 1992 (c. 8)N.I.

38At the end of section 68(3) of the Social Security Administration (Northern Ireland) Act 1992, there shall be inserted the words or

(l)the Pensions Act.

39In section 104(8) of that Act, for paragraph (e) there shall be substituted—

(e)the Pensions Act.

Prospective

40N.I.In section 130 of that Act, for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ”.

41N.I.In section 132 of that Act—

(a)in subsection (3)(a), for the words “Article 37(6) of the Pensions Order” and “Article 38(3) of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 13(2) of that Act ”;

(b)after subsection (3) there shall be inserted—

(3A)Where a member of an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if—

(a)the guaranteed minimum pension to which he is treated as entitled by virtue of section 44(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 11(1) of that Act; and

(b)the amounts of any notional increases referred to in paragraph (a) above were subject to annual up-rating in the same way as if they were sums to which subsection (3)(a) above applied.;

(c)in subsection (4), for the words “Article 37(6) of the Pensions Order” and “Article 39A of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 105 of that Act ”; and

(d)in subsection (5), for the words “Article 37(6) of the Pensions Order” and “Article 38(3) of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 13(2) of that Act ”.

42N.I.In section 167(1) of that Act—

(a)the following definitions shall be inserted at the appropriate place—

  • money purchase contracted-out scheme” has the same meaning as in section 4(1)(a)(ii) of the Pensions Act; and

pensionable age” has the same meaning as in section 121 of the Contributions and Benefits Act;

(b)in the definition of “occupational pension scheme”, for the words “Article 2(2) of the Pensions Order” there shall be substituted the words “ section 1 of the Pensions Act ”;

(c)before the definition of “the Pensions Order”, there shall be inserted—

the Pensions Act” means the Pension Schemes (Northern Ireland) Act 1993;

(d)in the definition of “personal pension scheme”, for the words “Article 2(2) of the 1986 Order” there shall be substituted the words “ section 1 of the Pensions Act ” and at the end of that definition there shall be added the words “ and “appropriate”, in relation to such a scheme, shall be construed in accordance with section 3 of that Act ”.

The Judicial Pensions and Retirement Act 1993 (c. 8)N.I.

43(1)In section 10(8) of the Judicial Pensions and Retirement Act 1993—

(a)in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

(2)In section 13(9) of that Act, in the definition of “personal pension scheme”, for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

(3)In section 16 of that Act, for paragraph (b) there shall be substituted—

(b)section 137 or 139 of the Pension Schemes (Northern Ireland) Act 1993 (corresponding Northern Ireland provisions);.

(4)In section 30(1) of that Act, in the definition of “judicial pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

(5)In Schedule 2 to that Act—

(a)in paragraph 1—

(i)in the definition of “contracted-out scheme” for the words “Part IV of the Social Security Pensions (Northern Ireland) Order 1975”, there shall be substituted the words “ Part III of the Pension Schemes (Northern Ireland) Act 1993 ”;

(ii)in the definitions of “guaranteed minimum pension” and “protected rights” for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”;

(iii)in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

(b)in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

(c)in paragraph 6(6)(a)(ii) for the words “Article 4 of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Social Security (Northern Ireland) Order 1993 (N.I. 2)N.I.

44N.I.In Article 4(1) of the Social Security (Northern Ireland) Order 1993—

(a)in paragraph (b) of the definition of “estimated benefit expenditure”, for the words “Articles 42(1) and 43(1)” there shall be substituted the words “ Article 42(1) ”; and

(b)at the end there shall be inserted the words and

(c)under section 172(1)(b) of the Pension Schemes (Northern Ireland) Act 1993.

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