Words in s. 15(4)(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 129(2)(a)

Word in s. 15(4)(a)(i) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 129(2)(b)

Words in s. 15(4)(a)(i) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 2(3); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 15(5)(a)(i)(ii) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 6

S. 15(7) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 129(3)

S. 15 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 74(1)

http://www.legislation.gov.uk/ukpga/1993/49/section/15Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2024-05-17Expert Participation2024-04-08 Part IIISchemes that were contracted-out etc. and Effects on Members’ State Scheme Rights ...Chapter ISchemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc.Guaranteed minimum pensions
15 Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.(1)

A transaction to which this section applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person guaranteed minimum pensions—

(a)

if it is carried out not earlier than the time when that person’s pensionable service terminates; and

(b)

if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and

(c)

if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.

(2)

This section applies to the following transactions—

(a)

the taking out of a policy of insurance or a number of such policies;

(b)

the entry into an annuity contract or a number of such contracts;

(c)

the transfer of the benefit of such a policy or policies or such a contract or contracts.

(3)

In this section “appropriately secured” means secured by an appropriate policy of insurance or an appropriate annuity contract, or by more than one such policy or contract.

(4)

A policy of insurance or annuity contract is appropriate for the purposes of this section if—

(a)

the insurer with which it is or was taken out or entered into—

(i)

is, or was at the relevant time, carrying on . . . long-term insurance business in the United Kingdom ...; and

(ii)

satisfies, or at the relevant time satisfied, prescribed requirements; and

(b)

it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and

(c)

it contains or is endorsed with terms whose effect is that the amount secured by it may not be commuted except on conditions which satisfy such requirements as may be prescribed; and

(d)

it satisfies such other requirements as may be prescribed.

(5)

The requirements referred to in subsection (1) are—

(a)

that the arrangement for securing the amount by means of the policy or contract was made—

(i)

at the written request of the earner or, if the earner has died, of the earner’s widow, widower or surviving civil partner; or

(ii)

with the consent of the earner or the widow, widower or surviving civil partner given in writing in a prescribed form;

(b)

that—

(i)

the case is one such as is mentioned in section 92(2); and

(ii)

the policy or contract only secures guaranteed minimum pensions;

(c)

that—

(i)

the case is not one such as is mentioned in section 92(2); and

(ii)

such conditions as may be prescribed are satisfied.

(6)

In subsection (4)(a), “the relevant time” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.

(7)

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

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719181" marker="F1">
<p>
Words in s. 15(4)(a) substituted (1.12.2001) by
<ref eId="c00488" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00489" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00490" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/2/a">129(2)(a)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719191" marker="F2">
<p>
Word in s. 15(4)(a)(i) repealed (1.12.2001) by
<ref eId="c00492" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00493" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00494" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/2/b">129(2)(b)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cebe07e28874a9fe0dbf66ba4205bef9" marker="F3">
<p>
Words in s. 15(4)(a)(i) omitted (31.12.2020) by virtue of
<ref eId="d9e5" href="http://www.legislation.gov.uk/id/uksi/2019/193">The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193)</ref>
,
<ref eId="cc175728253884" class="subref" href="http://www.legislation.gov.uk/id/uksi/2019/193/regulation/1">regs. 1</ref>
,
<ref eId="cc123615240665" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2019/193/regulation/2/3">2(3)</ref>
;
<ref eId="d9e14" href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref eId="cc154031947742" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-96094afebc7329262339d3579f774d0d" marker="F4">
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Words in s. 15(5)(a)(i)(ii) substituted (5.12.2005) by
<ref eId="craix5uh2-00011" href="http://www.legislation.gov.uk/id/nisr/2005/433">The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433)</ref>
,
<ref eId="craix5uh2-00012" class="subref" href="http://www.legislation.gov.uk/id/nisr/2005/433/article/1/3">art. 1(3)</ref>
,
<ref eId="craix5uh2-00013" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2005/433/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="c11719201" marker="F5">
<p>
S. 15(7) repealed (1.12.2001) by
<ref eId="c00496" href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref eId="c00497" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref eId="c00498" class="subref" href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/129/3">129(3)</ref>
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<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-76f0a337ef3a63c8140c64a09dd0859e" marker="C1">
<p>
S. 15 modified (1.4.2009) by
<ref eId="caqnmz4z3-00016" href="http://www.legislation.gov.uk/id/nisr/2009/33">Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33)</ref>
,
<ref eId="caqnmz4z3-00017" class="subref" href="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/1">regs. 1</ref>
,
<ref eId="caqnmz4z3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2009/33/regulation/74/1">74(1)</ref>
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Schemes that were contracted-out etc.
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and Effects on Members’ State Scheme Rights ...
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Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc.
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<ins class="substitution first last" ukl:ChangeId="key-ad9ff6748c9d0cfa90978b38cc115004-1581000908289" ukl:CommentaryRef="key-ad9ff6748c9d0cfa90978b38cc115004">
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Guaranteed minimum pensions
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<section eId="section-15" uk:target="true">
<num>15</num>
<heading> Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.</heading>
<subsection eId="section-15-1">
<num>(1)</num>
<intro>
<p>A transaction to which this section applies discharges the trustees or managers of an occupational pension scheme from their liability to provide for or in respect of any person guaranteed minimum pensions—</p>
</intro>
<level class="para1" eId="section-15-1-a">
<num>(a)</num>
<content>
<p>if it is carried out not earlier than the time when that person’s pensionable service terminates; and</p>
</content>
</level>
<level class="para1" eId="section-15-1-b">
<num>(b)</num>
<content>
<p>if and to the extent that it results in guaranteed minimum pensions for or in respect of that person being appropriately secured; and</p>
</content>
</level>
<level class="para1" eId="section-15-1-c">
<num>(c)</num>
<content>
<p>if and to the extent that the requirements set out in paragraph (a), (b) or (c) of subsection (5) are satisfied.</p>
</content>
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</subsection>
<subsection eId="section-15-2">
<num>(2)</num>
<intro>
<p>This section applies to the following transactions—</p>
</intro>
<level class="para1" eId="section-15-2-a">
<num>(a)</num>
<content>
<p>the taking out of a policy of insurance or a number of such policies;</p>
</content>
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<level class="para1" eId="section-15-2-b">
<num>(b)</num>
<content>
<p>the entry into an annuity contract or a number of such contracts;</p>
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<content>
<p>the transfer of the benefit of such a policy or policies or such a contract or contracts.</p>
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<num>(3)</num>
<content>
<p>
In this section “
<term refersTo="#term-appropriately-secured" eId="term-appropriately-secured">appropriately secured</term>
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</p>
</content>
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<subsection eId="section-15-4">
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<intro>
<p>A policy of insurance or annuity contract is appropriate for the purposes of this section if—</p>
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<level class="para1" eId="section-15-4-a">
<num>(a)</num>
<intro>
<p>
the
<ins class="first last" ukl:ChangeId="d29p1944" ukl:CommentaryRef="c11719181">
<noteRef uk:name="commentary" href="#c11719181" class="commentary"/>
insurer
</ins>
with which it is or was taken out or entered into—
</p>
</intro>
<level class="para2" eId="section-15-4-a-i">
<num>(i)</num>
<content>
<p>
is, or was at the relevant time, carrying on
<noteRef href="#c11719191" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
. . . long-term insurance business in the United Kingdom
<noteRef href="#key-cebe07e28874a9fe0dbf66ba4205bef9" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
...; and
</p>
</content>
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<level class="para2" eId="section-15-4-a-ii">
<num>(ii)</num>
<content>
<p>satisfies, or at the relevant time satisfied, prescribed requirements; and</p>
</content>
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<level class="para1" eId="section-15-4-b">
<num>(b)</num>
<content>
<p>it may not be assigned or surrendered except on conditions which satisfy such requirements as may be prescribed; and</p>
</content>
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<content>
<p>it contains or is endorsed with terms whose effect is that the amount secured by it may not be commuted except on conditions which satisfy such requirements as may be prescribed; and</p>
</content>
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<level class="para1" eId="section-15-4-d">
<num>(d)</num>
<content>
<p>it satisfies such other requirements as may be prescribed.</p>
</content>
</level>
</subsection>
<subsection eId="section-15-5">
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<intro>
<p>The requirements referred to in subsection (1) are—</p>
</intro>
<level class="para1" eId="section-15-5-a">
<num>(a)</num>
<intro>
<p>that the arrangement for securing the amount by means of the policy or contract was made—</p>
</intro>
<level class="para2" eId="section-15-5-a-i">
<num>(i)</num>
<content>
<p>
at the written request of the earner or, if the earner has died, of the earner’s
<ins class="substitution first last" ukl:ChangeId="key-96094afebc7329262339d3579f774d0d-1509977924607" ukl:CommentaryRef="key-96094afebc7329262339d3579f774d0d">
<noteRef uk:name="commentary" href="#key-96094afebc7329262339d3579f774d0d" class="commentary"/>
widow, widower or surviving civil partner
</ins>
; or
</p>
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<num>(ii)</num>
<content>
<p>
with the consent of the earner or the
<ins class="substitution first last" ukl:ChangeId="key-96094afebc7329262339d3579f774d0d-1509977940064" ukl:CommentaryRef="key-96094afebc7329262339d3579f774d0d">
<noteRef uk:name="commentary" href="#key-96094afebc7329262339d3579f774d0d" class="commentary"/>
widow, widower or surviving civil partner
</ins>
given in writing in a prescribed form;
</p>
</content>
</level>
</level>
<level class="para1" eId="section-15-5-b">
<num>(b)</num>
<intro>
<p>that—</p>
</intro>
<level class="para2" eId="section-15-5-b-i">
<num>(i)</num>
<content>
<p>the case is one such as is mentioned in section 92(2); and</p>
</content>
</level>
<level class="para2" eId="section-15-5-b-ii">
<num>(ii)</num>
<content>
<p>the policy or contract only secures guaranteed minimum pensions;</p>
</content>
</level>
</level>
<level class="para1" eId="section-15-5-c">
<num>(c)</num>
<intro>
<p>that—</p>
</intro>
<level class="para2" eId="section-15-5-c-i">
<num>(i)</num>
<content>
<p>the case is not one such as is mentioned in section 92(2); and</p>
</content>
</level>
<level class="para2" eId="section-15-5-c-ii">
<num>(ii)</num>
<content>
<p>such conditions as may be prescribed are satisfied.</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-15-6">
<num>(6)</num>
<content>
<p>
In subsection (4)(a), “
<term refersTo="#term-the-relevant-time" eId="term-the-relevant-time">the relevant time</term>
” means the time when the policy of insurance was taken out or the annuity contract was entered into or, as the case may be, when the benefit of the policy or contract was transferred.
</p>
</content>
</subsection>
<subsection eId="section-15-7">
<num>
<noteRef href="#c11719201" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(7)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</hcontainer>
</chapter>
</part>
</body>
</act>
</akomaNtoso>