Definition of “accrued rights premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Definition of “the Board” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

1992 c. 7.

Definition of “contracted-out protected rights premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in the definition of “contributions equivalent premium” in s. 176(1) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 66(a)(ii); S.R. 1997/192, art. 2(b)

S. 176(1): Definition of “employed earner” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 2(b) (with transitional provisions in art. 75(1)); S.R. 2000/133, art. 2(3), Sch. Pt. II

S. 176(1): Definition of "Financial Services Compensation Scheme" inserted (3.7.2002) by The Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555) {art. 22}

Definition of “equal access requirements” in s. 176(1) repealed (1.1.1996) by S.I. 1995/3213 (N.I. 22), arts. 119, 168, Sch. 1 para. 36(a)(i), Sch. 5 Pt. I (with art. 118(5)(6)); S.R. 1995/477, art. 2(b), Sch. Pt. II

S.I. 1992/807 (N.I. 5).

Words in the definition of “industrial tribunal” in s. 176(1) substituted (24.9.1996) by S.I. 1996/1921 (N.I. 18), arts. 1(2), 26, Sch. 1 para. 10

S. 176(1): definition of “insurance company” repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 137(2)

Definition of “limited revaluation premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

1992 c. 7.

Definition of “money purchase scheme” in s. 176(1) substituted (19.12.1995) by S.I. 1995/3213 (N.I. 22), art. 165, Sch. 4 para. 13(a); S.R. 1995/477, art. 2(a), Sch. Pt. I

S. 176(1): Definition of “overseas arrangement” inserted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 Pt. I para. 2(3) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

S. 176(1): Definition of “pension credit” inserted (1.12.2000) by S.I. 1999/3147 (N.I. 11), art. 74, Sch. 9 para. 30(a); S.R. 2000/133, art. 2(3), Sch. Pt. IV

Definition of “pensionable age” in s. 176(1) substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3)(a), 123, Sch. 2 Pt. III para. 13

S. 176(1): Definition of “pension debit” inserted (1.12.1999 for certain purposes and otherwise 1.12.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 29(5); S.R. 2000/133, art. 2(3), Sch. Pt. IV

Definition of “personal pension protected rights premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 176(1): Definition of “the prescribed equivalent” repealed (6.4.2000) by 1999 c. 30, s. 88, Sch.13 Pt. VII; S.I. 1999/3420, art. 4(c)(e)

1992 c. 7.

Word in the definition of “rights” in s. 176(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)

Definition of “state scheme premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Definition of “transfer premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Words in s. 176(2) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 119, Sch. 1 para. 36(b) (with art. 118(5)(6)); S.R. 1997/192, art. 2(b)

Words in s. 176(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 165, 168, Sch. 4 para. 13(b), Sch. 5 Pt. IV; S.R. 1997/192, art. 2(b)

Words in s. 176(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

1954 c. 33 (N.I.).

1973 c. 36.

1974 c. 28.

Words in s. 176(1) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 23(6); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

Words in s. 176(3) repealed (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2005/166, art. 2(6), Sch. 1

Word in s. 176(4) repealed (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2005/166, art. 2(6), Sch. 1

Words in s. 176(1) substituted (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), arts. 1(2), 6(2)(a) (with art. 285(5)); S.R. 2005/48, art. 2(7), Sch. Pt. 7

Words in s. 176(1) substituted (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), arts. 1(2), 259 (with art. 285(5)); S.R. 2005/48, art. 2(7), Sch. Pt. 7

Words in s. 176(1) substituted (5.12.2005) by The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434), Sch. para. 19

S. 176(1) modified by S.I. 1995/3213 (N.I. 22), art. 67A(3) (as substituted (1.11.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 239 (with art. 285(5)); S.R. 2005/411, art. 2(5), Sch. Pt. 2)

Words in s. 176(1) repealed (6.4.2005 except for the definition of "voluntary contributions requirements", 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2005/166, art. 2(6), Sch. 1; S.R. 2006/95, art. 2(c), Sch. Pt. 3

Words in s. 176(1) omitted (6.4.2006) by virtue of The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), arts. 1, 8(7)

Words in s. 176(1) substituted (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 10 para. 26; S.R. 2005/543, art. 2(6), Sch. Pt. 6

Words in s. 176(1) inserted (11.2.2008) by Pensions Act (Northern Ireland) 2008 (c. 1), Sch. 1 para. 35

Words in s. 176(1) repealed (with effect in accordance with Sch. 10 Pt. 6 Note 1(b) of the amending Act) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(2), Sch. 10 Pt. 6 (with s. 73)

Words in s. 176(1) repealed (6.4.2009) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), s. 118(1), Sch. 10 Pt. 2 (with s. 73); S.R. 2009/22, art. 2(2)(d)

Words in s. 176(1) inserted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(24)(a)

Words in s. 176(1) inserted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 34(2)(a) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Words in s. 176(1) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 34(2)(b) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Words in s. 176(1) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 34(2)(d) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Words in s. 176(4) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(24)(b)(i)

Word in s. 176(4) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(24)(b)(ii)

Word in s. 176(4) omitted (6.4.2012) by virtue of Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 34(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

Word in s. 176(1) substituted (13.5.2014) by National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 14

Words in s. 176(1) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 73 (with s. 87)

Words in s. 176(4) omitted (6.4.2015) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(d), 31(7)

Words in s. 176(1) substituted (retrospective to 1.1.1997) by Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.)), ss. 27(1)(5), 34(3); S.R. 2014/203, art. 2

Words in s. 176(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(2)

Words in s. 176(1) omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(3)

Words in s. 176(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(4)

Words in s. 176(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(5)

Words in s. 176(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(6)

Words in s. 176(1) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(7)

Words in s. 176(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(8)

Words in s. 176(1) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 42(9)

Definition of “pensioner's rights premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

S. 176(1): Definition of “self-employed pension arrangement” ceased to have effect (1.12.1999 for certain purposes only) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 2(2)(c) (with transitional provisions in art. 75(1)) and repealed (25.4.2000) by S.I. 3147, art. 17, Sch. 10 Pt. I; S.R. 2000/133, art. 2(3), Sch. Pt. II

Words in s. 176(1) 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(8); 2020 c. 1, Sch. 5 para. 1(1)

Words in s. 176(1) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 3(2); S.R. 2022/197, art. 3(a)

Words in s. 176(1) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 3(3)(a); S.R. 2022/197, art. 3(a)

Words in s. 176(1) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 3(3)(b); S.R. 2022/197, art. 3(a)

S. 176(1) modified (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by S.I. 1995/3213 (N.I. 22), art. 67A(3B) (as inserted by Pension Schemes Act 2021 (c. 1), ss. 75(6), 131(2)(a)(3)(a); S.R. 2022/197, art. 3(a))

http://www.legislation.gov.uk/ukpga/1993/49/section/176/2022-08-01Pension Schemes (Northern Ireland) Act 1993 An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.texttext/xmlenStatute Law Database2024-05-17Expert Participation2022-08-01Part XII Supplementary Provisions Interpretation
176 General interpretation.1

In this Act—

...

...

age”, in relation to any person, shall be construed so that—

a

he is over or under a particular age if he has or, as the case may be, has not attained that age;

b

he is between two particular ages if he has attained the first but not the second;

“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with section 3B;

the Assembly” means the Northern Ireland Assembly;

...

Category A retirement pension” and “Category B retirement pension” mean the retirement pensions of those descriptions payable under Part II of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).

collective money purchase benefit” has the meaning given by section 52 of the Pension Schemes Act 2021;

contract of service” has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

contracted-out employment” shall be construed in accordance with section 4;

...

“contracting-out certificate” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with section 3B;

contributions equivalent premiummeans a premium that was paid under section 51(2);

the Department” means the Department of Health and Social Services for Northern Ireland;

the Department of Finance and Personnel” means the Department of Finance and Personnel in Northern Ireland;

earner” and “earnings” shall be construed in accordance with section 4(1B) of this Act and sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

earnings factors” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

...

...

employed earner” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

employee” means a person gainfully employed in Northern Ireland either under a contract of service or in an office (including an elective office) with earnings;

employer” means—

a

in the case of an employed earner employed under a contract of service, his employer;

b

in the case of an employed earner employed in an office with emoluments—

i

such person as may be prescribed in relation to that office; or

ii

if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;

employment” includes any trade, business, profession, office or vocation and “employed” shall be construed accordingly except in the expression “employed earner”;

“Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000;

the first abolition date” has the meaning given by section 3A;

...

...

government department” includes a department of the government of the United Kingdom;

guaranteed minimum pension” has the meaning given in section 4(2);

HMRC” means the Commissioners for Her Majesty's Revenue and Customs;

independent trade union” has the meaning given in Article 2(2) of the Industrial Relations (Northern Ireland) Order 1992;

industrial tribunal” means a tribunal established or having effect as if established under Article 3 of the Industrial Tribunals (Northern Ireland) Order 1996;

the Inland Revenue” means the Commissioners of Inland Revenue;

...

...

linked qualifying service” has the meaning given in section 174;

long-term benefit” has the meaning given in section 20(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and “current”, in relation to those limits, means for the time being in force;

minimum contributions” shall be construed in accordance with sections 39 to 41;

minimum payment” has the meaning given in section 4(2);

modifications” includes additions, omissions and amendments;

money purchase benefits”, in relation to a member of a personal or occupational pension scheme or the widow, widower or surviving civil partner of a member of such a scheme, means—

a

benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and which fall within section 176B, and

b

collective money purchase benefits;

money purchase contracted-out scheme” is to be construed in accordance with section 3B;

money purchase scheme” means a pension scheme under which all the benefits that may be provided are money purchase benefits;

National Insurance Fund” means the Northern Ireland National Insurance Fund;

normal pension age” has the meaning given in section 175;

occupational pension scheme” has the meaning given in section 1;

overseas arrangement” means a scheme or arrangement which—

a

has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;

b

is administered wholly or primarily outside Northern Ireland;

c

is not an appropriate scheme; and

d

is not an occupational pension scheme;

pension credit” means a credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 or under section 29(1)(b) of the Welfare Reform and Pensions Act 1999;

pension debit” means a debit under Article 26(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;

pensionable age”—

a

so far as any provisions (other than sections 42 to 44) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and

b

in any other case, has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;

c

pensionable service” has the meaning given in section 66(2);

...

...

personal pension scheme” has the meaning given in section 1;

prescribe” means prescribe by regulations;

...

the preservation requirements” has the meaning given in section 65(2);

primary Class 1 contributions” and “secondary Class 1 contributions” have the same meanings as in section 6 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

the principal appointed day” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 4 of the Pensions (Northern Ireland) Order 1995);

protected rights” has the meaning given in section 6 , as it had effect immediately prior to the abolition date;

public service pension scheme” has the meaning given in section 1;

...

...

regulations” means regulations made by the Department under this Act;

the Regulatory Authoritymeans the Pensions Regulator;

resources”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;

rights”, in relation to accrued rights (within the meaning of section 69 ... or 174) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;

...

...

salary related contracted-out scheme” is to be construed in accordance with section 3B;

the second abolition date” has the meaning given by section 3A;

short service benefit” has the meaning given in section 67(2);

...

...

tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;

tax year” means the 12 months beginning with 6th April in any year;

transfer credits” means rights allowed to an earner under the rules of an occupational pension scheme by reference to

a

a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, or

b

a cash transfer sum paid under Chapter 2 of Part 4ZA in respect of him, to the trustees or managers of the scheme;

the upper accrual point” has the meaning given by section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

...

...

week” means a period of seven days beginning with Sunday;

working life” , in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with —

a

the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or

b

if earlier, the tax year before the one in which the person dies.

2

References to employers in the provisions of this Act (other than sections 119 to 123, 153 and 156 (“the excluded provisions”)) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.

3

Subject to any such regulations, references to an employer in any of the provisions of this Act (other than the excluded provisions or ... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections ... 149(2), 154(1) to (5), 158, 159 ... and 171) shall, in relation to an earner employed in an office with emoluments, be construed as references to—

a

such person as may be prescribed in relation to that office; or

b

if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of that office.

4

Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section ... ... ... ... 39, ... 107, 156, 160 or 161) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.

5

In sections 161 and 162—

a

references to the United Kingdom include references to the territorial waters of the United Kingdom; and

b

references to Northern Ireland include references to the territorial waters of the United Kingdom adjacent to Northern Ireland.

6

Any reference in section 180 or 181 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.

7

The Interpretation Act (Northern Ireland) 1954 shall apply to this Act—

a

as it applies to a Measure of the Assembly;

b

as if any reference in that Act to an enactment or an Act included a reference to this Act.

8

For the purposes of Part III of the Northern Ireland Constitution Act 1973 (validity of Measures of the Assembly, including Orders in Council under the Northern Ireland Act 1974), provisions of this Act which re-enact provisions of such an Order are to be treated as provisions of such an Order.

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<eventRef date="1997-01-01" type="amendment" source="#source"/>
<eventRef date="1997-04-06" type="amendment" source="#source"/>
<eventRef date="1999-12-01" type="amendment" source="#source"/>
<eventRef date="2000-04-06" type="amendment" source="#source"/>
<eventRef date="2000-04-25" type="amendment" source="#source"/>
<eventRef date="2000-12-01" type="amendment" source="#source"/>
<eventRef date="2001-01-01" type="amendment" source="#source"/>
<eventRef date="2001-12-01" type="amendment" source="#source"/>
<eventRef date="2002-07-03" type="amendment" source="#source"/>
<eventRef date="2003-02-24" type="amendment" source="#source"/>
<eventRef date="2003-04-06" type="amendment" source="#source"/>
<eventRef date="2005-04-06" type="amendment" source="#source"/>
<eventRef date="2005-11-01" type="amendment" source="#source"/>
<eventRef date="2005-12-05" type="amendment" source="#source"/>
<eventRef date="2006-04-06" type="amendment" source="#source"/>
<eventRef date="2007-11-26" type="amendment" source="#source"/>
<eventRef date="2008-02-11" type="amendment" source="#source"/>
<eventRef date="2008-12-15" type="amendment" source="#source"/>
<eventRef date="2009-04-06" type="amendment" source="#source"/>
<eventRef date="2012-04-06" type="amendment" source="#source"/>
<eventRef date="2014-05-13" type="amendment" source="#source"/>
<eventRef date="2015-04-06" type="amendment" source="#source"/>
<eventRef date="2016-04-06" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2021-02-11" type="amendment" source="#source"/>
<eventRef date="2022-08-01" eId="effective-date-1" source="#source"/>
<eventRef date="2022-09-28" eId="effective-date-2" source="#source"/>
</lifecycle>
<analysis source="#source">
<passiveModifications>
<textualMod type="substitution" eId="mod-key-61c60598ae7b13aff7ac6a7343655856-1562247464728">
<source href="#key-61c60598ae7b13aff7ac6a7343655856"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-eee7f5295b50f12ee39c72a301a534c8-1581076505993">
<source href="#key-eee7f5295b50f12ee39c72a301a534c8"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-3ff61347636bba115e9815f74e26e9a3-1499685385926">
<source href="#key-3ff61347636bba115e9815f74e26e9a3"/>
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</textualMod>
<textualMod type="insertion" eId="mod-key-6b72b7c47a9bce1608b4f2b1a0f7e143-1637058434501">
<source href="#key-6b72b7c47a9bce1608b4f2b1a0f7e143"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-284ae156784cb8833cfbdd83c2cb6d8f-1581076540252">
<source href="#key-284ae156784cb8833cfbdd83c2cb6d8f"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-3bbfe25561d67186d259fe48cf1802fb-1581076708983">
<source href="#key-3bbfe25561d67186d259fe48cf1802fb"/>
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</textualMod>
<textualMod type="insertion" eId="mod-d29p16109">
<source href="#c11735891"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-9d7708aa162c74f9097d0ab48d578ec6-1581076800793">
<source href="#key-9d7708aa162c74f9097d0ab48d578ec6"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16144">
<source href="#c11735901"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-1b90d5a81ccb519a650bd3e9c06e4f59-1563874035382">
<source href="#key-1b90d5a81ccb519a650bd3e9c06e4f59"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16195">
<source href="#c17226921"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-40826e01ffbfb0c36b68cdefa42ab588-1581076376268">
<source href="#key-40826e01ffbfb0c36b68cdefa42ab588"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-e80015907b9063cc6f13aa39a4386c46-1559743661872">
<source href="#key-e80015907b9063cc6f13aa39a4386c46"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16236">
<source href="#c11735931"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-ba46ea2ad18295bf4497ceace686b38b-1510060682097">
<source href="#key-ba46ea2ad18295bf4497ceace686b38b"/>
<destination href="#section-176-1"/>
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<textualMod type="substitution" eId="mod-key-5c6edda0ca6a1808267d068a4263204f-1637059230505">
<source href="#key-5c6edda0ca6a1808267d068a4263204f"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-M_F_d47bfc88-0667-49de-bd90-50d829dc7b58-1579882210488">
<source href="#M_F_d47bfc88-0667-49de-bd90-50d829dc7b58"/>
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</textualMod>
<textualMod type="insertion" eId="mod-key-f451252a599b04ba38e5964220016d01-1637059363700">
<source href="#key-f451252a599b04ba38e5964220016d01"/>
<destination href="#section-176-1"/>
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<textualMod type="substitution" eId="mod-key-bd7e3fc5a6fead97a0e39ec1f648228d-1559743909400">
<source href="#key-bd7e3fc5a6fead97a0e39ec1f648228d"/>
<destination href="#section-176-1"/>
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<textualMod type="substitution" eId="mod-key-a876c805e0acfa4924840ccbd88593d9-1581076871706">
<source href="#key-a876c805e0acfa4924840ccbd88593d9"/>
<destination href="#section-176-1"/>
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<textualMod type="insertion" eId="mod-d29p16322">
<source href="#c11735971"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16353">
<source href="#c11735981"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16387">
<source href="#c11735991"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16421">
<source href="#c11736011"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16396">
<source href="#c11736001"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-353c84ec77cb777f5b7a38af6fe878cd-1581076919562">
<source href="#key-353c84ec77cb777f5b7a38af6fe878cd"/>
<destination href="#section-176-1"/>
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<textualMod type="insertion" eId="mod-key-4eb948f5f7fe05adf297339b9e64fe03-1559743559068">
<source href="#key-4eb948f5f7fe05adf297339b9e64fe03"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
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<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-40826e01ffbfb0c36b68cdefa42ab588-1581076449473">
<source href="#key-40826e01ffbfb0c36b68cdefa42ab588"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-40826e01ffbfb0c36b68cdefa42ab588-1581076427618">
<source href="#key-40826e01ffbfb0c36b68cdefa42ab588"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-c4c56d3aed859f407acc6b201509eadb-1536846421430">
<source href="#key-c4c56d3aed859f407acc6b201509eadb"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-a799ed5bbdcfdb3714aa318e5fd52331-1568628719113">
<source href="#key-a799ed5bbdcfdb3714aa318e5fd52331"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-key-8aad7e87b88b8ac76bffe186e2099520-1540811520949">
<source href="#key-8aad7e87b88b8ac76bffe186e2099520"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="substitution" eId="mod-key-74af7d4b2c1d7cab3cfd06c8ff52d331-1504519233144">
<source href="#key-74af7d4b2c1d7cab3cfd06c8ff52d331"/>
<destination href="#section-176-1"/>
</textualMod>
<textualMod type="insertion" eId="mod-d29p16642">
<source href="#c11736141"/>
<destination href="#section-176-2"/>
</textualMod>
</passiveModifications>
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#body" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#section-176" refersTo="#ni" type="jurisdiction"/>
<restriction href="#part-XII" refersTo="#ni" type="jurisdiction"/>
<restriction href="#part-XII-crossheading-interpretation" refersTo="#ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-1" end="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<passiveRef href="http://www.legislation.gov.uk/id/nia/2008/1" showAs="Pensions Act (Northern Ireland) 2008"/>
<passiveRef href="http://www.legislation.gov.uk/id/nia/2008/13" showAs="Pensions (No. 2) Act (Northern Ireland) 2008"/>
<passiveRef href="http://www.legislation.gov.uk/id/nia/2012/3" showAs="Pensions Act (Northern Ireland) 2012"/>
<passiveRef href="http://www.legislation.gov.uk/id/nia/2015/5" showAs="Pensions Act (Northern Ireland) 2015"/>
<passiveRef href="http://www.legislation.gov.uk/id/nia/2016/1" showAs="Pension Schemes Act (Northern Ireland) 2016"/>
<passiveRef href="http://www.legislation.gov.uk/id/nisi/2005/255" showAs="The Pensions (Northern Ireland) Order 2005"/>
<passiveRef href="http://www.legislation.gov.uk/id/nisr/2016/106" showAs="The Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016"/>
<passiveRef href="http://www.legislation.gov.uk/id/nisr/2016/162" showAs="The Pensions (2015 Act) (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order (Northern Ireland) 2016"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCLocation eId="ni" href="/ontology/jurisdictions/uk.NorthernIreland" showAs="Northern Ireland"/>
<TLCTerm eId="term-age" href="/ontology/term/uk.age" showAs="age"/>
<TLCTerm eId="term-the-assembly" href="/ontology/term/uk.the-assembly" showAs="the Assembly"/>
<TLCTerm eId="term-category-a-retirement-pension" href="/ontology/term/uk.category-a-retirement-pension" showAs="Category A retirement pension"/>
<TLCTerm eId="term-category-b-retirement-pension" href="/ontology/term/uk.category-b-retirement-pension" showAs="Category B retirement pension"/>
<TLCTerm eId="term-civil-recovery-order" href="/ontology/term/uk.civil-recovery-order" showAs="civil recovery order"/>
<TLCTerm eId="term-collective-money-purchase-benefit" href="/ontology/term/uk.collective-money-purchase-benefit" showAs="collective money purchase benefit"/>
<TLCTerm eId="term-contract-of-service" href="/ontology/term/uk.contract-of-service" showAs="contract of service"/>
<TLCTerm eId="term-contracted-out-employment" href="/ontology/term/uk.contracted-out-employment" showAs="contracted-out employment"/>
<TLCTerm eId="term-contributions-equivalent-premium" href="/ontology/term/uk.contributions-equivalent-premium" showAs="contributions equivalent premium"/>
<TLCTerm eId="term-the-department" href="/ontology/term/uk.the-department" showAs="the Department"/>
<TLCTerm eId="term-the-department-of-finance-and-personnel" href="/ontology/term/uk.the-department-of-finance-and-personnel" showAs="the Department of Finance and Personnel"/>
<TLCTerm eId="term-earner" href="/ontology/term/uk.earner" showAs="earner"/>
<TLCTerm eId="term-earnings" href="/ontology/term/uk.earnings" showAs="earnings"/>
<TLCTerm eId="term-earnings-factors" href="/ontology/term/uk.earnings-factors" showAs="earnings factors"/>
<TLCTerm eId="term-employed-earner" href="/ontology/term/uk.employed-earner" showAs="employed earner"/>
<TLCTerm eId="term-employee" href="/ontology/term/uk.employee" showAs="employee"/>
<TLCTerm eId="term-employer" href="/ontology/term/uk.employer" showAs="employer"/>
<TLCTerm eId="term-employment" href="/ontology/term/uk.employment" showAs="employment"/>
<TLCTerm eId="term-employed" href="/ontology/term/uk.employed" showAs="employed"/>
<TLCTerm eId="term-the-first-abolition-date" href="/ontology/term/uk.the-first-abolition-date" showAs="the first abolition date"/>
<TLCTerm eId="term-government-department" href="/ontology/term/uk.government-department" showAs="government department"/>
<TLCTerm eId="term-guaranteed-minimum-pension" href="/ontology/term/uk.guaranteed-minimum-pension" showAs="guaranteed minimum pension"/>
<TLCTerm eId="term-hmrc" href="/ontology/term/uk.hmrc" showAs="HMRC"/>
<TLCTerm eId="term-independent-trade-union" href="/ontology/term/uk.independent-trade-union" showAs="independent trade union"/>
<TLCTerm eId="term-industrial-tribunal" href="/ontology/term/uk.industrial-tribunal" showAs="industrial tribunal"/>
<TLCTerm eId="term-the-inland-revenue" href="/ontology/term/uk.the-inland-revenue" showAs="the Inland Revenue"/>
<TLCTerm eId="term-linked-qualifying-service" href="/ontology/term/uk.linked-qualifying-service" showAs="linked qualifying service"/>
<TLCTerm eId="term-long-term-benefit" href="/ontology/term/uk.long-benefit" showAs="long-term benefit"/>
<TLCTerm eId="term-lower-earnings-limit" href="/ontology/term/uk.lower-earnings-limit" showAs="lower earnings limit"/>
<TLCTerm eId="term-upper-earnings-limit" href="/ontology/term/uk.upper-earnings-limit" showAs="upper earnings limit"/>
<TLCTerm eId="term-current" href="/ontology/term/uk.current" showAs="current"/>
<TLCTerm eId="term-minimum-contributions" href="/ontology/term/uk.minimum-contributions" showAs="minimum contributions"/>
<TLCTerm eId="term-minimum-payment" href="/ontology/term/uk.minimum-payment" showAs="minimum payment"/>
<TLCTerm eId="term-modifications" href="/ontology/term/uk.modifications" showAs="modifications"/>
<TLCTerm eId="term-money-purchase-benefits" href="/ontology/term/uk.money-purchase-benefits" showAs="money purchase benefits"/>
<TLCTerm eId="term-money-purchase-contracted-out-scheme" href="/ontology/term/uk.money-purchase-contracted-out-scheme" showAs="money purchase contracted-out scheme"/>
<TLCTerm eId="term-money-purchase-scheme" href="/ontology/term/uk.money-purchase-scheme" showAs="money purchase scheme"/>
<TLCTerm eId="term-national-insurance-fund" href="/ontology/term/uk.national-insurance-fund" showAs="National Insurance Fund"/>
<TLCTerm eId="term-normal-pension-age" href="/ontology/term/uk.normal-pension-age" showAs="normal pension age"/>
<TLCTerm eId="term-occupational-pension-scheme" href="/ontology/term/uk.occupational-pension-scheme" showAs="occupational pension scheme"/>
<TLCTerm eId="term-overseas-arrangement" href="/ontology/term/uk.overseas-arrangement" showAs="overseas arrangement"/>
<TLCTerm eId="term-pension-credit" href="/ontology/term/uk.pension-credit" showAs="pension credit"/>
<TLCTerm eId="term-pension-debit" href="/ontology/term/uk.pension-debit" showAs="pension debit"/>
<TLCTerm eId="term-pensionable-age" href="/ontology/term/uk.pensionable-age" showAs="pensionable age"/>
<TLCTerm eId="term-pensionable-service" href="/ontology/term/uk.pensionable-service" showAs="pensionable service"/>
<TLCTerm eId="term-personal-pension-scheme" href="/ontology/term/uk.personal-pension-scheme" showAs="personal pension scheme"/>
<TLCTerm eId="term-prescribe" href="/ontology/term/uk.prescribe" showAs="prescribe"/>
<TLCTerm eId="term-the-preservation-requirements" href="/ontology/term/uk.the-preservation-requirements" showAs="the preservation requirements"/>
<TLCTerm eId="term-primary-class-1-contributions" href="/ontology/term/uk.primary-class-1-contributions" showAs="primary Class 1 contributions"/>
<TLCTerm eId="term-secondary-class-1-contributions" href="/ontology/term/uk.secondary-class-1-contributions" showAs="secondary Class 1 contributions"/>
<TLCTerm eId="term-the-principal-appointed-day" href="/ontology/term/uk.the-principal-appointed-day" showAs="the principal appointed day"/>
<TLCTerm eId="term-protected-rights" href="/ontology/term/uk.protected-rights" showAs="protected rights"/>
<TLCTerm eId="term-public-service-pension-scheme" href="/ontology/term/uk.public-service-pension-scheme" showAs="public service pension scheme"/>
<TLCTerm eId="term-regulations" href="/ontology/term/uk.regulations" showAs="regulations"/>
<TLCTerm eId="term-the-regulatory-authority" href="/ontology/term/uk.the-regulatory-authority" showAs=" the Regulatory Authority"/>
<TLCTerm eId="term-resources" href="/ontology/term/uk.resources" showAs="resources"/>
<TLCTerm eId="term-rights" href="/ontology/term/uk.rights" showAs="rights"/>
<TLCTerm eId="term-safeguarded-rights" href="/ontology/term/uk.safeguarded-rights" showAs=""/>
<TLCTerm eId="term-salary-related-contracted-out-scheme" href="/ontology/term/uk.salary-related-contracted-out-scheme" showAs="salary related contracted-out scheme"/>
<TLCTerm eId="term-the-second-abolition-date" href="/ontology/term/uk.the-second-abolition-date" showAs="the second abolition date"/>
<TLCTerm eId="term-short-service-benefit" href="/ontology/term/uk.short-service-benefit" showAs="short service benefit"/>
<TLCTerm eId="term-tax-exemption" href="/ontology/term/uk.tax-exemption" showAs=""/>
<TLCTerm eId="term-tax-approval" href="/ontology/term/uk.tax-approval" showAs=""/>
<TLCTerm eId="term-tax-week" href="/ontology/term/uk.tax-week" showAs="tax week"/>
<TLCTerm eId="term-tax-year" href="/ontology/term/uk.tax-year" showAs="tax year"/>
<TLCTerm eId="term-transfer-credits" href="/ontology/term/uk.transfer-credits" showAs="transfer credits"/>
<TLCTerm eId="term-the-upper-accrual-point" href="/ontology/term/uk.the-upper-accrual-point" showAs="the upper accrual point"/>
<TLCTerm eId="term-week" href="/ontology/term/uk.week" showAs="week"/>
<TLCTerm eId="term-working-life" href="/ontology/term/uk.working-life" showAs="working life"/>
<TLCTerm eId="term-insurance-company" href="/ontology/term/uk.insurance-company" showAs="insurance company"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2022.08.01" showAs="since 2022-08-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2022.08.01-2022.09.28" showAs="from 2022-08-01 until 2022-09-28"/>
</references>
<notes source="#source">
<note class="commentary F" eId="c11735851">
<p>
Definition of “accrued rights premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11735861">
<p>
Definition of “the Board” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary M" eId="c11735871">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note class="commentary F" eId="c11735881">
<p>
Definition of “contracted-out protected rights premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11735891">
<p>
Words in the definition of “contributions equivalent premium” in s. 176(1) substituted (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">art. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/ii">Sch. 3 para. 66(a)(ii)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11735901">
<p>
S. 176(1): Definition of “employed earner” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/2/b">Sch. 2 para. 2(b)</ref>
(with transitional provisions in
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note class="commentary F" eId="c17226921">
<p>
S. 176(1): Definition of "Financial Services Compensation Scheme" inserted (3.7.2002) by
<ref href="http://www.legislation.gov.uk/id/uksi/2002/1555">The Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555)</ref>
{art. 22}
</p>
</note>
<note class="commentary F" eId="c11735911">
<p>
Definition of “equal access requirements” in s. 176(1) repealed (1.1.1996) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/119">arts. 119</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/1/paragraph/36/a/i">Sch. 1 para. 36(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/I">Sch. 5 Pt. I</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/118/5/6">art. 118(5)(6)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/1995/477">S.R. 1995/477</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1995/477/article/2/b">art. 2(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1995/477/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note class="commentary M" eId="c11735921">
<p>
<ref href="http://www.legislation.gov.uk/id/nisi/1992/807">S.I. 1992/807 (N.I. 5)</ref>
.
</p>
</note>
<note class="commentary F" eId="c11735931">
<p>
Words in the definition of “industrial tribunal” in s. 176(1) substituted (24.9.1996) by
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1921">S.I. 1996/1921 (N.I. 18)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1921/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1921/article/26">26</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1996/1921/schedule/1/paragraph/10">Sch. 1 para. 10</ref>
</p>
</note>
<note class="commentary F" eId="c11735941">
<p>
S. 176(1): definition of “
<term refersTo="#term-insurance-company">insurance company</term>
” repealed (1.12.2001) by
<ref href="http://www.legislation.gov.uk/id/uksi/2001/3649">S.I. 2001/3649</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2001/3649/article/137/2">137(2)</ref>
</p>
</note>
<note class="commentary F" eId="c11735951">
<p>
Definition of “limited revaluation premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary M" eId="c11735961">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note class="commentary F" eId="c11735971">
<p>
Definition of “money purchase scheme” in s. 176(1) substituted (19.12.1995) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/165">art. 165</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/4/paragraph/13/a">Sch. 4 para. 13(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1995/477">S.R. 1995/477</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1995/477/article/2/a">art. 2(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1995/477/schedule/part/I">Sch. Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c11735981">
<p>
S. 176(1): Definition of “
<term refersTo="#term-overseas-arrangement">overseas arrangement</term>
” inserted (1.1.2001) by
<ref href="http://www.legislation.gov.uk/id/nia/2000/4">2000 c. 4 (N.I.)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2000/4/section/52">s. 52</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2000/4/schedule/5/part/I/paragraph/2/3">Sch. 5 Pt. I para. 2(3)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2000/4/section/66/6">s. 66(6)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2000/374">S.R. 2000/374</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/374/article/2/c">art. 2(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/374/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note class="commentary F" eId="c11735991">
<p>
S. 176(1): Definition of “pension credit” inserted (1.12.2000) by
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/74">art. 74</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/9/paragraph/30/a">Sch. 9 para. 30(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note class="commentary F" eId="c11736001">
<p>
Definition of “pensionable age” in s. 176(1) substituted (16.12.1995) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/1/3/a">arts. 1(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/123">123</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/2/part/III/paragraph/13">Sch. 2 Pt. III para. 13</ref>
</p>
</note>
<note class="commentary F" eId="c11736011">
<p>
S. 176(1): Definition of “pension debit” inserted (1.12.1999 for certain purposes and otherwise 1.12.2000) by
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/29/5">29(5)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/IV">Sch. Pt. IV</ref>
</p>
</note>
<note class="commentary F" eId="c11736031">
<p>
Definition of “personal pension protected rights premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11736041">
<p>
S. 176(1): Definition of “the prescribed equivalent” repealed (6.4.2000) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 c. 30</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/30/section/88">s. 88</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/30/schedule/13/part/VII">Sch.13 Pt. VII</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1999/3420">S.I. 1999/3420</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/3420/article/4/c/e">art. 4(c)(e)</ref>
</p>
</note>
<note class="commentary M" eId="c11736061">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/7">1992 c. 7</ref>
.
</p>
</note>
<note class="commentary F" eId="c11736081">
<p>
Word in the definition of “rights” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">art. 168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/IV">Sch. 5 Pt. IV</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11736111">
<p>
Definition of “state scheme premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11736121">
<p>
Definition of “transfer premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11736141">
<p>
Words in s. 176(2) substituted (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/119">art. 119</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/1/paragraph/36/b">Sch. 1 para. 36(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/118/5/6">art. 118(5)(6)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11736151">
<p>
Words in s. 176(3) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/165">arts. 165</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/4/paragraph/13/b">Sch. 4 para. 13(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/IV">Sch. 5 Pt. IV</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="c11736161">
<p>
Words in s. 176(3) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/b">Sch. 3 para. 66(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary M" eId="c11736171">
<p>
<ref href="http://www.legislation.gov.uk/id/apni/1954/33">1954 c. 33 (N.I.)</ref>
.
</p>
</note>
<note class="commentary M" eId="c11736181">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/36">1973 c. 36</ref>
.
</p>
</note>
<note class="commentary M" eId="c11736191">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1974/28">1974 c. 28</ref>
.
</p>
</note>
<note class="commentary F" eId="key-3ff61347636bba115e9815f74e26e9a3">
<p>
Words in s. 176(1) inserted (24.2.2003) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29">Proceeds of Crime Act 2002 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29/section/458/1">s. 458(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/29/schedule/11/paragraph/23/6">Sch. 11 para. 23(6)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120">S.I. 2003/120</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/article/2">art. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/schedule">Sch.</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/article/3">arts. 3</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2003/120/article/4">4</ref>
) (as amended (20.2.2003) by
<ref href="http://www.legislation.gov.uk/id/uksi/2003/333">S.I. 2003/333</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/14">art. 14</ref>
)
</p>
</note>
<note class="commentary F" eId="key-312957233b23a1efe769fa04324d4462">
<p>
Words in s. 176(3) repealed (6.4.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166">S.R. 2005/166</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166/article/2/6">art. 2(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166/schedule/1">Sch. 1</ref>
</p>
</note>
<note class="commentary F" eId="key-8b16868efe3db92e2cdf9f1a91040cf7">
<p>
Word in s. 176(4) repealed (6.4.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166">S.R. 2005/166</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166/article/2/6">art. 2(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166/schedule/1">Sch. 1</ref>
</p>
</note>
<note class="commentary F" eId="key-c5b88bba88fe8eef2fae58d422c6d17f">
<p>
Words in s. 176(1) substituted (6.4.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/6/2/a">6(2)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/48">S.R. 2005/48</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/48/article/2/7">art. 2(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/48/schedule/part/7">Sch. Pt. 7</ref>
</p>
</note>
<note class="commentary F" eId="key-74af7d4b2c1d7cab3cfd06c8ff52d331">
<p>
Words in s. 176(1) substituted (6.4.2005) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/259">259</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/48">S.R. 2005/48</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/48/article/2/7">art. 2(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/48/schedule/part/7">Sch. Pt. 7</ref>
</p>
</note>
<note class="commentary F" eId="key-ba46ea2ad18295bf4497ceace686b38b">
<p>
Words in s. 176(1) substituted (5.12.2005) by
<ref href="http://www.legislation.gov.uk/id/nisr/2005/434">The Civil Partnership (Pensions and Benefit Payments) (Consequential, etc. Provisions) Order (Northern Ireland) 2005 (S.R. 2005/434)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/434/schedule/paragraph/19">Sch. para. 19</ref>
</p>
</note>
<note class="commentary C" eId="key-3127d1f7f8738e09e80df9f98fef6fe4">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">S. 176(1)</ref>
modified by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/67A/3">art. 67A(3)</ref>
(as substituted (1.11.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">S.I. 2005/255 (N.I. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/239">239</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2005/411">S.R. 2005/411</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/411/article/2/5">art. 2(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/411/schedule/part/2">Sch. Pt. 2</ref>
)
</p>
</note>
<note class="commentary F" eId="key-cf314bc820acb1d55bbd0eb89178c1ee">
<p>
Words in s. 176(1) repealed (6.4.2005 except for the definition of "voluntary contributions requirements", 6.4.2006 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/11">Sch. 11</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166">S.R. 2005/166</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166/article/2/6">art. 2(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/166/schedule/1">Sch. 1</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2006/95">S.R. 2006/95</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2006/95/article/2/c">art. 2(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2006/95/schedule/part/3">Sch. Pt. 3</ref>
</p>
</note>
<note class="commentary F" eId="key-3ae834c1b9b1f0ebeb60799e84a7cc59">
<p>
Words in s. 176(1) omitted (6.4.2006) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2006/745">The Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/745/article/1">arts. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2006/745/article/8/7">8(7)</ref>
</p>
</note>
<note class="commentary F" eId="key-c4c56d3aed859f407acc6b201509eadb">
<p>
Words in s. 176(1) substituted (6.4.2006) by
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255">The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/10/paragraph/26">Sch. 10 para. 26</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2005/543">S.R. 2005/543</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/543/article/2/6">art. 2(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2005/543/schedule/part/6">Sch. Pt. 6</ref>
</p>
</note>
<note class="commentary F" eId="key-8aad7e87b88b8ac76bffe186e2099520">
<p>
Words in s. 176(1) inserted (11.2.2008) by
<ref href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/1/paragraph/35">Sch. 1 para. 35</ref>
</p>
</note>
<note class="commentary F" eId="key-69a3bdf426211bcaa9a9d1fd2fd5b5f2">
<p>
Words in s. 176(1) repealed (with effect in accordance with Sch. 10 Pt. 6 Note 1(b) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/nia/2008/13">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/13/section/118/2">s. 118(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/6">Sch. 10 Pt. 6</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ref>
)
</p>
</note>
<note class="commentary F" eId="key-c0ba520ac4bfe644baf0a01a981932d5">
<p>
Words in s. 176(1) repealed (6.4.2009) by
<ref href="http://www.legislation.gov.uk/id/nia/2008/13">Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/2">Sch. 10 Pt. 2</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2009/22">S.R. 2009/22</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2009/22/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary F" eId="key-4eb948f5f7fe05adf297339b9e64fe03">
<p>
Words in s. 176(1) inserted (6.4.2012) by
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b">arts. 1(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/24/a">4(24)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-e80015907b9063cc6f13aa39a4386c46">
<p>
Words in s. 176(1) inserted (6.4.2012) by
<ref href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/34/2/a">Sch. 4 para. 34(2)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-61c60598ae7b13aff7ac6a7343655856">
<p>
Words in s. 176(1) substituted (6.4.2012) by
<ref href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/34/2/b">Sch. 4 para. 34(2)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-bd7e3fc5a6fead97a0e39ec1f648228d">
<p>
Words in s. 176(1) substituted (6.4.2012) by
<ref href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/34/2/d">Sch. 4 para. 34(2)(d)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-24fb61d4ba5cae38f86f58fc0bf4e244">
<p>
Words in s. 176(4) omitted (6.4.2012) by virtue of
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b">arts. 1(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/24/b/i">4(24)(b)(i)</ref>
</p>
</note>
<note class="commentary F" eId="key-087e107f402b1b94f4659086dabd95a6">
<p>
Word in s. 176(4) omitted (6.4.2012) by virtue of
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/b">arts. 1(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/4/24/b/ii">4(24)(b)(ii)</ref>
</p>
</note>
<note class="commentary F" eId="key-71eed8829bae03f4161455f31f7e8603">
<p>
Word in s. 176(4) omitted (6.4.2012) by virtue of
<ref href="http://www.legislation.gov.uk/id/nia/2008/1">Pensions Act (Northern Ireland) 2008 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">ss. 13(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/34/3">Sch. 4 para. 34(3)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Sch. 4 Pt. 3</ref>
);
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115">S.R. 2012/115</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-1b90d5a81ccb519a650bd3e9c06e4f59">
<p>
Word in s. 176(1) substituted (13.5.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/7">National Insurance Contributions Act 2014 (c. 7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/7/section/15/4">s. 15(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/7/schedule/2/paragraph/14">Sch. 2 para. 14</ref>
</p>
</note>
<note class="commentary F" eId="key-a799ed5bbdcfdb3714aa318e5fd52331">
<p>
Words in s. 176(1) substituted (6.4.2015) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2015/8">Pension Schemes Act 2015 (c. 8)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2015/8/section/89/3/b">s. 89(3)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2015/8/schedule/4/paragraph/73">Sch. 4 para. 73</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2015/8/section/87">s. 87</ref>
)
</p>
</note>
<note class="commentary F" eId="key-4635b031ed79e0c4b0117cc2828e78ca">
<p>
Words in s. 176(4) omitted (6.4.2015) by virtue of
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124">The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/1/d">arts. 1(d)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2012/124/article/31/7">31(7)</ref>
</p>
</note>
<note class="commentary F" eId="M_F_d47bfc88-0667-49de-bd90-50d829dc7b58">
<p>
Words in s. 176(1) substituted (retrospective to 1.1.1997) by
<ref href="http://www.legislation.gov.uk/id/nia/2012/3">Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.))</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2012/3/section/27/1/5">ss. 27(1)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">34(3)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2014/203">S.R. 2014/203</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2014/203/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-40826e01ffbfb0c36b68cdefa42ab588">
<p>
Words in s. 176(1) inserted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/2">Sch. 13 para. 42(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-d47748d2b1ed5e8013e431a23feebaa3">
<p>
Words in s. 176(1) omitted (6.4.2016) by virtue of
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/3">Sch. 13 para. 42(3)</ref>
</p>
</note>
<note class="commentary F" eId="key-eee7f5295b50f12ee39c72a301a534c8">
<p>
Words in s. 176(1) substituted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/4">Sch. 13 para. 42(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-284ae156784cb8833cfbdd83c2cb6d8f">
<p>
Words in s. 176(1) substituted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/5">Sch. 13 para. 42(5)</ref>
</p>
</note>
<note class="commentary F" eId="key-3bbfe25561d67186d259fe48cf1802fb">
<p>
Words in s. 176(1) substituted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/6">Sch. 13 para. 42(6)</ref>
</p>
</note>
<note class="commentary F" eId="key-9d7708aa162c74f9097d0ab48d578ec6">
<p>
Words in s. 176(1) inserted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/7">Sch. 13 para. 42(7)</ref>
</p>
</note>
<note class="commentary F" eId="key-a876c805e0acfa4924840ccbd88593d9">
<p>
Words in s. 176(1) substituted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/8">Sch. 13 para. 42(8)</ref>
</p>
</note>
<note class="commentary F" eId="key-353c84ec77cb777f5b7a38af6fe878cd">
<p>
Words in s. 176(1) substituted (6.4.2016) by
<ref href="http://www.legislation.gov.uk/id/nia/2015/5">Pensions Act (Northern Ireland) 2015 (c. 5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/section/53/3">s. 53(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nia/2015/5/schedule/13/paragraph/42/9">Sch. 13 para. 42(9)</ref>
</p>
</note>
<note class="commentary F" eId="M_F_ff6037f9-2944-46bd-95eb-fbe29b67fc84">
<p>
Definition of “pensioner's rights premium” in s. 176(1) repealed (6.4.1997) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/147">arts. 147</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/168">168</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/3/paragraph/66/a/i">Sch. 3 para. 66(a)(i)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/schedule/5/part/III">Sch. 5 Pt. III</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997/192</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/1997/192/article/2/b">art. 2(b)</ref>
</p>
</note>
<note class="commentary F" eId="M_F_f8e0abd9-940a-4e71-913e-3f7f783f2118">
<p>
S. 176(1): Definition of “self-employed pension arrangement” ceased to have effect (1.12.1999 for certain purposes only) by
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/1/5/a">arts. 1(5)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/17">17</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/schedule/2/paragraph/2/2/c">Sch. 2 para. 2(2)(c)</ref>
(with transitional provisions in
<ref href="http://www.legislation.gov.uk/id/nisi/1999/3147/article/75/1">art. 75(1)</ref>
) and repealed (25.4.2000) by S.I. 3147, art. 17, Sch. 10 Pt. I;
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133">S.R. 2000/133</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/article/2/3">art. 2(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2000/133/schedule/part/II">Sch. Pt. II</ref>
</p>
</note>
<note class="commentary F" eId="key-111625736d93f6561ba5c5672152ae7a">
<p>
Words in s. 176(1) omitted (31.12.2020) by virtue of
<ref 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 href="http://www.legislation.gov.uk/id/uksi/2019/193/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/193/regulation/2/8">2(8)</ref>
;
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-6b72b7c47a9bce1608b4f2b1a0f7e143">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">s. 176(1)</ref>
inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1">Pension Schemes Act 2021 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/1">s. 131(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/3/a">(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/4/paragraph/3/2">Sch. 4 para. 3(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197">S.R. 2022/197</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197/article/3/a">art. 3(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-5c6edda0ca6a1808267d068a4263204f">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">s. 176(1)</ref>
substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1">Pension Schemes Act 2021 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/1">s. 131(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/3/a">(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/4/paragraph/3/3/a">Sch. 4 para. 3(3)(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197">S.R. 2022/197</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197/article/3/a">art. 3(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-f451252a599b04ba38e5964220016d01">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">s. 176(1)</ref>
inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1">Pension Schemes Act 2021 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/1">s. 131(1)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/3/a">(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/schedule/4/paragraph/3/3/b">Sch. 4 para. 3(3)(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197">S.R. 2022/197</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197/article/3/a">art. 3(a)</ref>
</p>
</note>
<note class="commentary C" eId="key-8ce9dce40adbd9455d9c7a585fec0393">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">S. 176(1)</ref>
modified (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisi/1995/3213/article/67A/3B">art. 67A(3B)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1">Pension Schemes Act 2021 (c. 1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/75/6">ss. 75(6)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2021/1/section/131/2/a/3/a">131(2)(a)(3)(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197">S.R. 2022/197</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2022/197/article/3/a">art. 3(a)</ref>
)
</p>
</note>
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</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2015/307" CommencingClass="NorthernIrelandStatutoryRule" Date="2015-07-16" Qualification="wholly in force" CommencingYear="2015" CommencingNumber="307" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-1-n" URI="http://www.legislation.gov.uk/id/nisr/2015/307/article/2/1/n">art. 2(1)(n)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect EffectId="key-40f9681ae02320f8ef080906ffa2b271" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" Type="inserted" Row="802" AffectedProvisions="s. 90(2A)(a)(viii)" AffectedNumber="49" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="false" AffectingNumber="5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingClass="NorthernIrelandAct" URI="http://www.legislation.gov.uk/id/effect/key-40f9681ae02320f8ef080906ffa2b271" Notes="This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87)" AffectingProvisions="Sch. 17 para. 19(2)(a)" AffectedYear="1993" AffectingYear="2015" AffectingEffectsExtent="N.I." Modified="2024-03-14T09:02:04Z">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-90-2A-a-viii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/a/viii" FoundRef="section-90">s. 90(2A)(a)(viii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-2-a" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/2/a">para. 19(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1993" Notes="This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87)" Row="803" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 17 para. 19(2)(b)" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" RequiresApplied="false" Type="inserted" Modified="2024-03-14T09:02:04Z" EffectId="key-ff0930c157aa5adb5173fa1d4e36fe98" AffectingEffectsExtent="N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2015" AffectedNumber="49" URI="http://www.legislation.gov.uk/id/effect/key-ff0930c157aa5adb5173fa1d4e36fe98" AffectingNumber="5" AffectedProvisions="s. 90(2A)(b)(vi)" AffectingClass="NorthernIrelandAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-90-2A-b-vi" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/b/vi" FoundRef="section-90">s. 90(2A)(b)(vi)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-2-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/2/b">para. 19(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="Reviewer: subsection 90(2A) does not exist. - Reviewer: subsection 90(2A) does not exist." Modified="2024-03-14T09:02:04Z" Type="inserted" AffectedNumber="49" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="NorthernIrelandAct" AffectingNumber="5" URI="http://www.legislation.gov.uk/id/effect/key-33b949d879e6076a004600b5c19e45af" RequiresApplied="false" Row="804" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Notes="This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87)" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" AffectingProvisions="Sch. 18 para. 9(2)(b)" AffectedYear="1993" AffectingYear="2015" AffectingEffectsExtent="N.I." EffectId="key-33b949d879e6076a004600b5c19e45af" AffectedProvisions="s. 90(2A)(b)(vii)">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-90-2A-b-vii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/90/2A/b/vii" FoundRef="section-90">s. 90(2A)(b)(vii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-18" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18">Sch. 18 </ukm:Section>
<ukm:Section Ref="schedule-18-paragraph-9-2-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/18/paragraph/9/2/b">para. 9(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2015/307" CommencingClass="NorthernIrelandStatutoryRule" Date="2015-07-16" Qualification="wholly in force" CommencingYear="2015" CommencingNumber="307" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-1-n" URI="http://www.legislation.gov.uk/id/nisr/2015/307/article/2/1/n">art. 2(1)(n)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2024-03-14T09:02:04Z" AffectingProvisions="Sch. 17 para. 19(4)(a)" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" RequiresApplied="true" Type="inserted" AffectingNumber="5" AffectedProvisions="s. 97AI(7)(a)(x)" AffectingClass="NorthernIrelandAct" Row="908" AffectedYear="1993" EffectId="key-4661f45247371a3c8a352646bd10f7e1" AffectingEffectsExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct" URI="http://www.legislation.gov.uk/id/effect/key-4661f45247371a3c8a352646bd10f7e1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingYear="2015" AffectedNumber="49">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-97AI-7-a-x" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/97AI/7/a/x" FoundRef="section-97AI">s. 97AI(7)(a)(x)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-4-a" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/4/a">para. 19(4)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="NorthernIrelandAct" AffectingEffectsExtent="N.I." AffectedProvisions="s. 97AI(7)(b)(viii)" URI="http://www.legislation.gov.uk/id/effect/key-447f89e6e48b3f1868476e5eadc69145" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-14T09:02:04Z" AffectingProvisions="Sch. 17 para. 19(4)(b)" AffectingYear="2015" Type="inserted" AffectingNumber="5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedYear="1993" Row="913" AffectedNumber="49" AffectingURI="http://www.legislation.gov.uk/id/nia/2015/5" EffectId="key-447f89e6e48b3f1868476e5eadc69145" RequiresApplied="true">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-97AI-7-b-viii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/97AI/7/b/viii" FoundRef="section-97AI">s. 97AI(7)(b)(viii)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2015</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-17" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17">Sch. 17 </ukm:Section>
<ukm:Section Ref="schedule-17-paragraph-19-4-b" URI="http://www.legislation.gov.uk/id/nia/2015/5/schedule/17/paragraph/19/4/b">para. 19(4)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-53-1" URI="http://www.legislation.gov.uk/id/nia/2015/5/section/53/1">s. 53(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="NorthernIrelandAct" AffectingYear="2008" Modified="2024-03-14T09:02:04Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-8b99334ff4c85c5b3affdda7e41ec58e" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" URI="http://www.legislation.gov.uk/id/effect/key-8b99334ff4c85c5b3affdda7e41ec58e" AffectedYear="1993" Comments="Contains power" AffectingProvisions="Sch. 4 para. 9" AffectingNumber="1" Row="332" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" AffectedProvisions="s. 21A" AffectingEffectsExtent="N.I." Type="inserted" AffectedNumber="49" RequiresApplied="false">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-21A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21A" err:Ref="Section missing in legislation" Missing="true">s. 21A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-9" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/9">para. 9</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/115" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="115" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="false" AffectingYear="2008" AffectingEffectsExtent="N.I." Comments="This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c). Discussed with Richard and Norman - treat it as never coming into force - This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c). Discussed with Richard and Norman - treat it as never coming into force - This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c). Discussed with Richard and Norman - treat it as never coming into force" AffectedNumber="49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedProvisions="s. 21A" AppliedModified="2012-09-15T22:03:28.592+01:00" EffectId="key-cb5eeead3f2af8f9c29330452fe7a0f1" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedClass="UnitedKingdomPublicGeneralAct" Row="333" AffectingNumber="13" URI="http://www.legislation.gov.uk/id/effect/key-cb5eeead3f2af8f9c29330452fe7a0f1" Type="repealed" Notes="This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" Modified="2024-03-14T09:02:04Z" AffectingClass="NorthernIrelandAct" AffectingProvisions="s. 85(2)(b) Sch. 10 Pt. 3" AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-21A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/21A" err:Ref="Section missing in legislation" Missing="true">s. 21A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-85-2-b" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/2/b">s. 85(2)(b)</ukm:Section>
<ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10">Sch. 10 </ukm:Section>
<ukm:Section Ref="schedule-10-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3">Pt. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/119" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="119" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-a" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a">art. 2(a)</ukm:Section>
<ukm:Section Ref="article-2-c" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/c">(c)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="inserted" URI="http://www.legislation.gov.uk/id/effect/key-0e5769e562bd9fdabee9798a6d798cb0" Modified="2024-03-14T09:02:04Z" AffectedClass="UnitedKingdomPublicGeneralAct" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" AffectingYear="2008" Comments="Contains power" AffectedProvisions="s. 23A" AffectedYear="1993" AffectedNumber="49" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" EffectId="key-0e5769e562bd9fdabee9798a6d798cb0" Row="337" RequiresApplied="false" AffectingNumber="1" AffectingProvisions="Sch. 4 para. 10" AffectingClass="NorthernIrelandAct" AffectingEffectsExtent="N.I." AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-23A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/23A" err:Ref="Section missing in legislation" Missing="true">s. 23A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-10" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/10">para. 10</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/115" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="115" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2012/115/article/2">art. 2</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingEffectsExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2008" Modified="2024-03-14T09:02:04Z" Type="repealed" Notes="This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)" Comments="This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c) - This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)”. - This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c)”." AffectingProvisions="s. 85(2)(b) Sch. 10 Pt. 3" RequiresApplied="false" AffectedProvisions="s. 23A" AffectingClass="NorthernIrelandAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectedNumber="49" URI="http://www.legislation.gov.uk/id/effect/key-8c82c77df7186af561545ae65c380cb9" EffectId="key-8c82c77df7186af561545ae65c380cb9" AffectedYear="1993" Row="338" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="13">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-23A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/23A" err:Ref="Section missing in legislation" Missing="true">s. 23A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-85-2-b" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/85/2/b">s. 85(2)(b)</ukm:Section>
<ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10">Sch. 10 </ukm:Section>
<ukm:Section Ref="schedule-10-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/10/part/3">Pt. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
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<ukm:InForce Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2012/119" CommencingClass="NorthernIrelandStatutoryRule" Date="2012-04-06" Qualification="wholly in force" CommencingYear="2012" CommencingNumber="119" Applied="false">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-a" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/a">art. 2(a)</ukm:Section>
<ukm:Section Ref="article-2-c" URI="http://www.legislation.gov.uk/id/nisr/2012/119/article/2/c">(c)</ukm:Section>
</ukm:CommencingProvisions>
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<ukm:UnappliedEffect AffectingProvisions="s. 82(2)" AffectedNumber="49" AffectingYear="2008" AffectedClass="UnitedKingdomPublicGeneralAct" Type="inserted" AffectedYear="1993" Row="550" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" Modified="2024-03-14T09:02:04Z" AppliedModified="2012-09-15T22:03:28.592+01:00" AffectingNumber="13" AffectingClass="NorthernIrelandAct" AffectedProvisions="s. 42(1A) (1B)" AffectingEffectsExtent="N.I." RequiresApplied="true" EffectId="key-2a6d33d4d07840afd10e204589a17198" URI="http://www.legislation.gov.uk/id/effect/key-2a6d33d4d07840afd10e204589a17198">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-42-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42/1A" FoundRef="section-42">s. 42(1A)</ukm:Section>
<ukm:Section Ref="section-42-1B" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42/1B" FoundRef="section-42">(1B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-82-2" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/82/2">s. 82(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
</ukm:CommencementAuthority>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect AffectedYear="1993" AffectingClass="NorthernIrelandAct" AffectingNumber="13" Modified="2024-03-14T09:02:04Z" AffectedNumber="49" AffectedProvisions="s. 42A" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="N.I." RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AppliedModified="2012-09-15T22:03:28.592+01:00" Row="562" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/13" AffectingProvisions="s. 82(3)" AffectingYear="2008" EffectId="key-fb3812b7fffc5cb76f3be80e06a46faa" URI="http://www.legislation.gov.uk/id/effect/key-fb3812b7fffc5cb76f3be80e06a46faa" Type="inserted">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A" err:Ref="Section missing in legislation" Missing="true">s. 42A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-82-3" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/82/3" FoundRef="section-82">s. 82(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
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<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-170A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/170A" err:Ref="Section missing in legislation" Missing="true">s. 170A</ukm:Section>
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<ukm:AffectingTitle>Pensions (No. 2) Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-9" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9">Sch. 9 </ukm:Section>
<ukm:Section Ref="schedule-9-paragraph-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/schedule/9/paragraph/1">para. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="section-73" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/73">s. 73</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-118-1" URI="http://www.legislation.gov.uk/id/nia/2008/13/section/118/1">s. 118(1)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:SectionRange Start="section-172-2-b-ii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ii" End="section-172-2-b-ix" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ix" FoundEnd="section-172" MissingEnd="true">
<ukm:Section Ref="section-172-2-b-ii" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ii">s. 172(2)(b)(ii)</ukm:Section>
-
<ukm:Section Ref="section-172-2-b-ix" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/172/2/b/ix" FoundRef="section-172">(ix)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-33" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/33">para. 33</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-part-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/part/3">Pt. 3</ukm:Section>
</ukm:Savings>
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<ukm:Section Ref="section-13-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/13/4">s. 13(4)</ukm:Section>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">21(1)</ukm:Section>
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<ukm:InForce Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" AffectingProvisions="Sch. 4 para. 57(2) Sch. 6 Pt. 7" AffectedYear="1993" AffectedProvisions="s. 176(1)" Modified="2024-03-14T09:02:04Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-225928217e53c22d0fc340bc053f3b93" AffectingYear="2008" AffectingNumber="1" AffectingClass="NorthernIrelandAct" AffectedClass="UnitedKingdomPublicGeneralAct" RequiresApplied="true" Type="words repealed" AffectingEffectsExtent="N.I." URI="http://www.legislation.gov.uk/id/effect/key-225928217e53c22d0fc340bc053f3b93" AffectedNumber="49" Row="1319">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-176-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">s. 176(1)</ukm:Section>
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-57-2" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/57/2">para. 57(2)</ukm:Section>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-part-7" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/7">Pt. 7</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">s. 21(1)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
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<ukm:UnappliedEffect Row="1347" AffectingNumber="1" Type="word repealed" RequiresApplied="true" AffectingClass="NorthernIrelandAct" AffectedNumber="49" AffectingProvisions="Sch. 4 para. 57(3) Sch. 6 Pt. 7" AffectedProvisions="s. 176(4)" URI="http://www.legislation.gov.uk/id/effect/key-2aab6b3f6cb2ecbea8c2662793716cff" AffectingEffectsExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2008" AffectedYear="1993" Modified="2024-03-14T09:02:04Z" AffectingURI="http://www.legislation.gov.uk/id/nia/2008/1" EffectId="key-2aab6b3f6cb2ecbea8c2662793716cff" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-176-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/4">s. 176(4)</ukm:Section>
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2008</ukm:AffectingTitle>
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<ukm:Section Ref="schedule-4" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4">Sch. 4 </ukm:Section>
<ukm:Section Ref="schedule-4-paragraph-57-3" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/4/paragraph/57/3">para. 57(3)</ukm:Section>
<ukm:Section Ref="schedule-6" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6">Sch. 6 </ukm:Section>
<ukm:Section Ref="schedule-6-part-7" URI="http://www.legislation.gov.uk/id/nia/2008/1/schedule/6/part/7">Pt. 7</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-21-1" URI="http://www.legislation.gov.uk/id/nia/2008/1/section/21/1">s. 21(1)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>Act</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-281-3-a-i" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/281/3/a/i">art. 281(3)(a)(i)</ukm:Section>
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<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
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<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" Type="added" Modified="2024-03-14T09:02:04Z" AffectingYear="2005" AffectingClass="NorthernIrelandOrderInCouncil" AffectingNumber="255" URI="http://www.legislation.gov.uk/id/effect/key-d144e4d788768739099984955d9aac86" AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectedProvisions="s. 141(4)(5)" EffectId="key-d144e4d788768739099984955d9aac86" RequiresApplied="true" AffectedYear="1993" Row="1035" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingProvisions="art. 251" AffectingEffectsExtent="N.I." AffectedNumber="49" AffectedExtent="N.I.">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-141-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/141/4" FoundRef="section-141">s. 141(4)</ukm:Section>
<ukm:Section Ref="section-141-5" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/141/5" FoundRef="section-141">(5)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="article-251" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/251">art. 251</ukm:Section>
</ukm:AffectingProvisions>
<ukm:Savings>
<ukm:Section Ref="article-285-5" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/285/5">art. 285(5)</ukm:Section>
</ukm:Savings>
<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ukm:Section>
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<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedExtent="N.I." RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/nisi/2005/255" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Type="inserted" AffectingEffectsExtent="N.I." AffectedNumber="49" AffectingNumber="255" Modified="2024-03-14T09:02:04Z" EffectId="key-18c92b7c619fa48abccbb9954bada3c1" AffectingYear="2005" URI="http://www.legislation.gov.uk/id/effect/key-18c92b7c619fa48abccbb9954bada3c1" AffectingClass="NorthernIrelandOrderInCouncil" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 10 para. 19(b)" Row="1047" AffectedProvisions="s. 142(6A)" AffectedYear="1993">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-142-6A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/142/6A" FoundRef="section-142">s. 142(6A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Pensions (Northern Ireland) Order 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-10" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/10">Sch. 10 </ukm:Section>
<ukm:Section Ref="schedule-10-paragraph-19-b" URI="http://www.legislation.gov.uk/id/nisi/2005/255/schedule/10/paragraph/19/b">para. 19(b)</ukm:Section>
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<ukm:CommencementAuthority>
<ukm:Section Ref="article-1-2" URI="http://www.legislation.gov.uk/id/nisi/2005/255/article/1/2">art. 1(2)</ukm:Section>
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<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-7de8ae41d29138175e3d3c568977e285" AffectingEffectsExtent="N.I." EffectId="key-7de8ae41d29138175e3d3c568977e285" AffectingProvisions="Sch. 3 para. 7" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" AffectedProvisions="s. 42(1A)" RequiresApplied="true" Row="551" Type="words substituted" AffectingYear="2012" Modified="2024-03-14T09:02:04Z" AffectingClass="NorthernIrelandAct" AffectingNumber="3" AffectedYear="1993" AffectedNumber="49" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedClass="UnitedKingdomPublicGeneralAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
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<ukm:Section Ref="section-42-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42/1A" FoundRef="section-42">s. 42(1A)</ukm:Section>
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<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-7" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3/paragraph/7">para. 7</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">s. 34(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-353cfa6dd34b45c1c486790b1f889924" AffectingYear="2012" AffectedProvisions="s. 42A heading" AffectingEffectsExtent="N.I." AffectedYear="1993" RequiresApplied="true" Modified="2024-03-14T09:02:04Z" AffectingClass="NorthernIrelandAct" AffectedNumber="49" EffectId="key-353cfa6dd34b45c1c486790b1f889924" AffectingNumber="3" AffectedClass="UnitedKingdomPublicGeneralAct" Row="563" Type="words substituted" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" AffectingProvisions="Sch. 3 para. 8(b)">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A" err:Ref="Section missing in legislation" Missing="true">s. 42A</ukm:Section>
heading
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-8-b" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3/paragraph/8/b">para. 8(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">s. 34(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="1993" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedNumber="49" AffectingEffectsExtent="N.I." AffectingURI="http://www.legislation.gov.uk/id/nia/2012/3" URI="http://www.legislation.gov.uk/id/effect/key-a69effc4addeb2afd3cbef9ce3fd7e49" Row="565" AffectingYear="2012" AffectedProvisions="s. 42A(1)(c)" AffectingProvisions="Sch. 3 para. 8(a)" Type="words substituted" Modified="2024-03-14T09:02:04Z" RequiresApplied="true" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="NorthernIrelandAct" EffectId="key-a69effc4addeb2afd3cbef9ce3fd7e49" AffectingNumber="3">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-42A-1-c" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/42A/1/c" err:Ref="Section missing in legislation" Missing="true">s. 42A(1)(c)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pensions Act (Northern Ireland) 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3">Sch. 3 </ukm:Section>
<ukm:Section Ref="schedule-3-paragraph-8-a" URI="http://www.legislation.gov.uk/id/nia/2012/3/schedule/3/paragraph/8/a">para. 8(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-34-3" URI="http://www.legislation.gov.uk/id/nia/2012/3/section/34/3">s. 34(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="2016" URI="http://www.legislation.gov.uk/id/effect/key-06ac7f6abcb82d1a539c5b007ebeecf1" AffectedYear="1993" AffectingClass="NorthernIrelandAct" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedNumber="49" AffectedProvisions="s. 67(1A)" AffectingEffectsExtent="N.I." Type="inserted" EffectId="key-06ac7f6abcb82d1a539c5b007ebeecf1" RequiresApplied="true" AffectingProvisions="s. 39(2)(b)" Modified="2024-03-14T09:02:04Z" Row="730" AffectingNumber="1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-67-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/67/1A" FoundRef="section-67">s. 67(1A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-39-2-b" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/39/2/b">s. 39(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedProvisions="s. 78A" AffectingProvisions="Sch. 1 para. 2" URI="http://www.legislation.gov.uk/id/effect/key-5623e9cb397d9fc1cd076fefcff90afa" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" EffectId="key-5623e9cb397d9fc1cd076fefcff90afa" Comments="Insert before s. 79" AffectedNumber="49" AffectedYear="1993" Modified="2024-03-14T09:02:04Z" AffectingEffectsExtent="N.I." RequiresApplied="true" AffectingYear="2016" Type="inserted" AffectingNumber="1" Row="745" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingClass="NorthernIrelandAct">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-78A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/78A" err:Ref="Section missing in legislation" Missing="true">s. 78A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/2">para. 2</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="49" Type="substituted for s. 79(1A)" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingYear="2016" AffectingClass="NorthernIrelandAct" Modified="2024-03-14T09:02:04Z" URI="http://www.legislation.gov.uk/id/effect/key-4a481898b0cb534ebec50949fea44ec1" AffectingProvisions="Sch. 1 para. 3" AffectedProvisions="s. 79(1A)-(1AC)" AffectingEffectsExtent="N.I." RequiresApplied="true" Row="747" AffectingNumber="1" AffectedYear="1993" EffectId="key-4a481898b0cb534ebec50949fea44ec1">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange Start="section-79-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/79/1A" End="section-79-1AC" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/49/section/79/1AC" FoundEnd="section-79" MissingEnd="true">
<ukm:Section Ref="section-79-1A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/79/1A">s. 79(1A)</ukm:Section>
-
<ukm:Section Ref="section-79-1AC" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/79/1AC" FoundRef="section-79">(1AC)</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-3" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/3">para. 3</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedProvisions="s. 80-80F" AffectedYear="1993" AffectingYear="2016" Modified="2024-03-14T09:02:04Z" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectingNumber="1" Row="750" AffectingEffectsExtent="N.I." URI="http://www.legislation.gov.uk/id/effect/key-5620f2bf6d3d6a82cc580f0a989d844c" RequiresApplied="true" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingClass="NorthernIrelandAct" AffectedNumber="49" Type="substituted for s. 80" AffectingProvisions="Sch. 1 para. 4" AffectedClass="UnitedKingdomPublicGeneralAct" EffectId="key-5620f2bf6d3d6a82cc580f0a989d844c">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:SectionRange xmlns:err="http://www.legislation.gov.uk/namespaces/error" Start="section-80" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/80" End="section-80F" UpTo="http://www.legislation.gov.uk/id/ukpga/1993/49/section/80F" err:End="Section missing in legislation" MissingEnd="true">
<ukm:Section Ref="section-80" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/80">s. 80</ukm:Section>
-
<ukm:Section Ref="section-80F" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/80F" err:Ref="Section missing in legislation" Missing="true">80F</ukm:Section>
</ukm:SectionRange>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-4" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/4">para. 4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Row="770" AffectingProvisions="Sch. 1 para. 5" Modified="2024-03-14T09:02:04Z" AffectedYear="1993" AffectedClass="UnitedKingdomPublicGeneralAct" Comments="contains power" RequiresApplied="true" EffectId="key-8195a27a66b027952effe0dd567bbdb6" AffectingNumber="1" URI="http://www.legislation.gov.uk/id/effect/key-8195a27a66b027952effe0dd567bbdb6" AffectedProvisions="s. 81A" AffectingEffectsExtent="N.I." AffectingYear="2016" AffectedNumber="49" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingClass="NorthernIrelandAct" Type="inserted">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-81A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/81A" err:Ref="Section missing in legislation" Missing="true">s. 81A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-5" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/5">para. 5</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedNumber="49" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" URI="http://www.legislation.gov.uk/id/effect/key-3694d00669b022f3dfa3d95048ed90e6" AffectingNumber="1" AffectedClass="UnitedKingdomPublicGeneralAct" Row="771" AffectingClass="NorthernIrelandAct" AffectingProvisions="Sch. 1 para. 6" Modified="2024-03-14T09:02:04Z" AffectingEffectsExtent="N.I." AffectedProvisions="s. 82A 82B" AffectingYear="2016" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" Type="inserted" AffectedYear="1993" EffectId="key-3694d00669b022f3dfa3d95048ed90e6" RequiresApplied="true">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-82A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/82A" err:Ref="Section missing in legislation" Missing="true">s. 82A</ukm:Section>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-82B" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/82B" err:Ref="Section missing in legislation" Missing="true">82B</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-6" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/1/paragraph/6">para. 6</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Modified="2024-03-14T09:02:04Z" AffectedProvisions="s. 109(4)(4A)" EffectId="key-ebc1dbf5ead04909bf54e210eb72dba0" AffectingYear="2016" Row="969" Comments="contains power" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" URI="http://www.legislation.gov.uk/id/effect/key-ebc1dbf5ead04909bf54e210eb72dba0" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectingEffectsExtent="N.I." AffectedNumber="49" AffectedClass="UnitedKingdomPublicGeneralAct" Type="substituted for s. 109(4)" RequiresApplied="true" AffectingProvisions="s. 38(5)" AffectingClass="NorthernIrelandAct" AffectedYear="1993" AffectingNumber="1">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-109-4" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/109/4">s. 109(4)</ukm:Section>
<ukm:Section Ref="section-109-4A" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/109/4A" FoundRef="section-109">(4A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-38-5" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/38/5">s. 38(5)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-03-14T09:02:04Z" AffectingNumber="1" EffectId="key-d57151cda37c445373a9a01af3c9421f" AffectingYear="2016" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" RequiresApplied="true" AffectingClass="NorthernIrelandAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedYear="1993" URI="http://www.legislation.gov.uk/id/effect/key-d57151cda37c445373a9a01af3c9421f" AffectedProvisions="s. 176(1)" Type="words inserted" AffectingEffectsExtent="N.I." AffectedNumber="49" Comments="Insert at the appropriate places" Row="1334" AffectingProvisions="Sch. 2 para. 5(2)">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-176-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">s. 176(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
<ukm:Section Ref="schedule-2-paragraph-5-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2/paragraph/5/2">para. 5(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-52-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/section/52/2">s. 52(2)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="1" RequiresApplied="true" AffectedYear="1993" AffectedProvisions="s. 176(1)" AffectingEffectsExtent="N.I." AffectedClass="UnitedKingdomPublicGeneralAct" AffectingProvisions="Sch. 2 para. 5(3)" URI="http://www.legislation.gov.uk/id/effect/key-a6a9ed254606db67fb6d0e32a2c8235c" AffectingURI="http://www.legislation.gov.uk/id/nia/2016/1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1993/49" AffectedNumber="49" Type="words omitted" Modified="2024-03-14T09:02:04Z" AffectingYear="2016" AffectingClass="NorthernIrelandAct" Row="1335" EffectId="key-a6a9ed254606db67fb6d0e32a2c8235c">
<ukm:AffectedTitle>Pension Schemes (Northern Ireland) Act 1993</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-176-1" URI="http://www.legislation.gov.uk/id/ukpga/1993/49/section/176/1">s. 176(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Pension Schemes Act (Northern Ireland) 2016</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2016/1/schedule/2">Sch. 2 </ukm:Section>
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<portionBody eId="body" period="#period2">
<part eId="part-XII" period="#period1">
<num>Part XII</num>
<heading> Supplementary Provisions</heading>
<hcontainer name="crossheading" eId="part-XII-crossheading-interpretation" period="#period1">
<heading> Interpretation</heading>
<section eId="section-176" period="#period1">
<num>176</num>
<heading> General interpretation.</heading>
<subsection eId="section-176-1" period="#period1">
<num>
<noteRef href="#key-3127d1f7f8738e09e80df9f98fef6fe4" marker="C1" class="commentary C"/>
<noteRef href="#key-8ce9dce40adbd9455d9c7a585fec0393" marker="C2" class="commentary C"/>
1
</num>
<content>
<p>In this Act—</p>
<blockList class="unordered">
<item>
<p>
<noteRef href="#c11735851" marker="F1" class="commentary F"/>
...
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</item>
<item>
<p>
<noteRef href="#key-d47748d2b1ed5e8013e431a23feebaa3" marker="F48" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-age">age</term>
”, in relation to any person, shall be construed so that—
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>he is over or under a particular age if he has or, as the case may be, has not attained that age;</p>
</item>
<item>
<num>b</num>
<p>he is between two particular ages if he has attained the first but not the second;</p>
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</item>
<item>
<p>
<ins class="substitution key-61c60598ae7b13aff7ac6a7343655856-1562247464728 first">
<noteRef href="#key-61c60598ae7b13aff7ac6a7343655856" marker="F38" class="commentary attribute F"/>
“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with
</ins>
<ins class="substitution key-61c60598ae7b13aff7ac6a7343655856-1562247464728">
<ins class="substitution key-eee7f5295b50f12ee39c72a301a534c8-1581076505993 first last">
<noteRef href="#key-eee7f5295b50f12ee39c72a301a534c8" marker="F49" class="commentary attribute F"/>
section 3B
</ins>
</ins>
<ins class="substitution key-61c60598ae7b13aff7ac6a7343655856-1562247464728 last">;</ins>
</p>
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<item>
<p>
<term refersTo="#term-the-assembly">the Assembly</term>
” means the Northern Ireland Assembly;
</p>
</item>
<item>
<p>
<noteRef href="#c11735861" marker="F2" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-category-a-retirement-pension">Category A retirement pension</term>
” and “
<term refersTo="#term-category-b-retirement-pension">Category B retirement pension</term>
” mean the retirement pensions of those descriptions payable under Part II of the
<noteRef href="#c11735871" marker="M1" class="commentary M"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</item>
<item>
<p>
<ins class="key-3ff61347636bba115e9815f74e26e9a3-1499685385926 first">
<noteRef href="#key-3ff61347636bba115e9815f74e26e9a3" marker="F24" class="commentary attribute F"/>
</ins>
<term refersTo="#term-civil-recovery-order">
<ins class="key-3ff61347636bba115e9815f74e26e9a3-1499685385926">civil recovery order</ins>
</term>
<ins class="key-3ff61347636bba115e9815f74e26e9a3-1499685385926 last">” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).</ins>
</p>
</item>
<item>
<p>
<ins class="key-6b72b7c47a9bce1608b4f2b1a0f7e143-1637058434501 first">
<noteRef href="#key-6b72b7c47a9bce1608b4f2b1a0f7e143" marker="F58" class="commentary attribute F"/>
</ins>
<term refersTo="#term-collective-money-purchase-benefit">
<ins class="key-6b72b7c47a9bce1608b4f2b1a0f7e143-1637058434501">collective money purchase benefit</ins>
</term>
<ins class="key-6b72b7c47a9bce1608b4f2b1a0f7e143-1637058434501 last">” has the meaning given by section 52 of the Pension Schemes Act 2021;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-contract-of-service">contract of service</term>
” has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</item>
<item>
<p>
<term refersTo="#term-contracted-out-employment">contracted-out employment</term>
” shall be construed in accordance with section 4;
</p>
</item>
<item>
<p>
<noteRef href="#c11735881" marker="F3" class="commentary F"/>
...
</p>
</item>
<item>
<p>
“contracting-out certificate” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with
<ins class="substitution key-284ae156784cb8833cfbdd83c2cb6d8f-1581076540252 first last">
<noteRef href="#key-284ae156784cb8833cfbdd83c2cb6d8f" marker="F50" class="commentary attribute F"/>
section 3B
</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-contributions-equivalent-premium">contributions equivalent premium</term>
<ins class="substitution key-3bbfe25561d67186d259fe48cf1802fb-1581076708983 first last">
<noteRef href="#key-3bbfe25561d67186d259fe48cf1802fb" marker="F51" class="commentary attribute F"/>
means a premium that was paid under
</ins>
section
<ins class="d29p16109 first last">
<noteRef href="#c11735891" marker="F4" class="commentary attribute F"/>
51(2)
</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-department">the Department</term>
” means the Department of Health and Social Services for Northern Ireland;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-department-of-finance-and-personnel">the Department of Finance and Personnel</term>
” means the Department of Finance and Personnel in Northern Ireland;
</p>
</item>
<item>
<p>
<term refersTo="#term-earner">earner</term>
” and “
<term refersTo="#term-earnings">earnings</term>
” shall be construed in accordance with
<ins class="key-9d7708aa162c74f9097d0ab48d578ec6-1581076800793 first last">
<noteRef href="#key-9d7708aa162c74f9097d0ab48d578ec6" marker="F52" class="commentary attribute F"/>
section 4(1B) of this Act and
</ins>
sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</item>
<item>
<p>
<term refersTo="#term-earnings-factors">earnings factors</term>
” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</item>
<item>
<p>
<noteRef href="#key-111625736d93f6561ba5c5672152ae7a" marker="F57" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<noteRef href="#key-111625736d93f6561ba5c5672152ae7a" marker="F57" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<ins class="d29p16144 first">
<noteRef href="#c11735901" marker="F5" class="commentary attribute F"/>
</ins>
<term refersTo="#term-employed-earner">
<ins class="d29p16144">employed earner</ins>
</term>
<ins class="d29p16144 last">” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-employee">employee</term>
” means a person gainfully employed in Northern Ireland either under a contract of service or in an office (including an elective office) with
<ins class="substitution key-1b90d5a81ccb519a650bd3e9c06e4f59-1563874035382 first last">
<noteRef href="#key-1b90d5a81ccb519a650bd3e9c06e4f59" marker="F43" class="commentary attribute F"/>
earnings
</ins>
;
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</item>
<item>
<p>
<term refersTo="#term-employer">employer</term>
” means—
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<num>a</num>
<p>in the case of an employed earner employed under a contract of service, his employer;</p>
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<item>
<num>b</num>
<p>in the case of an employed earner employed in an office with emoluments—</p>
</item>
<item>
<num>i</num>
<p>such person as may be prescribed in relation to that office; or</p>
</item>
<item>
<num>ii</num>
<p>if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;</p>
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</item>
<item>
<p>
<term refersTo="#term-employment">employment</term>
” includes any trade, business, profession, office or vocation and “
<term refersTo="#term-employed">employed</term>
” shall be construed accordingly except in the expression “employed earner”;
</p>
</item>
<item>
<p>
<ins class="d29p16195 first last">
<noteRef href="#c17226921" marker="F6" class="commentary attribute F"/>
“Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000;
</ins>
</p>
</item>
<item>
<p>
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076376268 first">
<noteRef href="#key-40826e01ffbfb0c36b68cdefa42ab588" marker="F47" class="commentary attribute F"/>
</ins>
<term refersTo="#term-the-first-abolition-date">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076376268">the first abolition date</ins>
</term>
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076376268 last">” has the meaning given by section 3A;</ins>
</p>
</item>
<item>
<p>
<noteRef href="#key-69a3bdf426211bcaa9a9d1fd2fd5b5f2" marker="F34" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<noteRef href="#c11735911" marker="F7" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-government-department">government department</term>
” includes a department of the government of the United Kingdom;
</p>
</item>
<item>
<p>
<term refersTo="#term-guaranteed-minimum-pension">guaranteed minimum pension</term>
” has the meaning given in section 4(2);
</p>
</item>
<item>
<p>
<ins class="key-e80015907b9063cc6f13aa39a4386c46-1559743661872 first">
<noteRef href="#key-e80015907b9063cc6f13aa39a4386c46" marker="F37" class="commentary attribute F"/>
</ins>
<term refersTo="#term-hmrc">
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">
<ins class="key-e80015907b9063cc6f13aa39a4386c46-1559743661872">HMRC</ins>
</abbr>
</term>
<ins class="key-e80015907b9063cc6f13aa39a4386c46-1559743661872 last">” means the Commissioners for Her Majesty's Revenue and Customs;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-independent-trade-union">independent trade union</term>
” has the meaning given in Article 2(2) of the
<noteRef href="#c11735921" marker="M2" class="commentary M"/>
Industrial Relations (Northern Ireland) Order 1992;
</p>
</item>
<item>
<p>
<term refersTo="#term-industrial-tribunal">industrial tribunal</term>
” means a tribunal established or having effect as if established under
<ins class="d29p16236 first last">
<noteRef href="#c11735931" marker="F8" class="commentary attribute F"/>
Article 3 of the Industrial Tribunals (Northern Ireland) Order 1996
</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-inland-revenue">the Inland Revenue</term>
” means the Commissioners of Inland Revenue;
</p>
</item>
<item>
<p>
<noteRef href="#c11735941" marker="F9" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<noteRef href="#c11735951" marker="F10" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-linked-qualifying-service">linked qualifying service</term>
” has the meaning given in section 174;
</p>
</item>
<item>
<p>
<term refersTo="#term-long-term-benefit">long-term benefit</term>
” has the meaning given in section 20(2) of the
<noteRef href="#c11735961" marker="M3" class="commentary M"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</item>
<item>
<p>
<term refersTo="#term-lower-earnings-limit">lower earnings limit</term>
” and “
<term refersTo="#term-upper-earnings-limit">upper earnings limit</term>
” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and “
<term refersTo="#term-current">current</term>
”, in relation to those limits, means for the time being in force;
</p>
</item>
<item>
<p>
<term refersTo="#term-minimum-contributions">minimum contributions</term>
” shall be construed in accordance with sections 39 to 41;
</p>
</item>
<item>
<p>
<term refersTo="#term-minimum-payment">minimum payment</term>
” has the meaning given in section 4(2);
</p>
</item>
<item>
<p>
<term refersTo="#term-modifications">modifications</term>
” includes additions, omissions and amendments;
</p>
</item>
<item>
<p>
<term refersTo="#term-money-purchase-benefits">money purchase benefits</term>
”, in relation to a member of a personal or occupational pension scheme or the
<ins class="substitution key-ba46ea2ad18295bf4497ceace686b38b-1510060682097 first last">
<noteRef href="#key-ba46ea2ad18295bf4497ceace686b38b" marker="F29" class="commentary attribute F"/>
widow, widower or surviving civil partner
</ins>
of a member of such a scheme,
<ins class="substitution key-5c6edda0ca6a1808267d068a4263204f-1637059230505 first">
<noteRef href="#key-5c6edda0ca6a1808267d068a4263204f" marker="F59" class="commentary attribute F"/>
means—
</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="substitution key-5c6edda0ca6a1808267d068a4263204f-1637059230505 last">benefits</ins>
the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and
<ins class="substitution M_F_d47bfc88-0667-49de-bd90-50d829dc7b58-1579882210488 first last">
<noteRef href="#M_F_d47bfc88-0667-49de-bd90-50d829dc7b58" marker="F46" class="commentary attribute F"/>
which fall within section 176B
</ins>
<ins class="key-f451252a599b04ba38e5964220016d01-1637059363700 first">
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, and
</ins>
</p>
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<item>
<num>b</num>
<p>
<ins class="key-f451252a599b04ba38e5964220016d01-1637059363700 last">collective money purchase benefits;</ins>
</p>
</item>
</blockList>
</item>
<item>
<p>
<ins class="substitution key-bd7e3fc5a6fead97a0e39ec1f648228d-1559743909400 first">
<noteRef href="#key-bd7e3fc5a6fead97a0e39ec1f648228d" marker="F39" class="commentary attribute F"/>
</ins>
<term refersTo="#term-money-purchase-contracted-out-scheme">
<ins class="substitution key-bd7e3fc5a6fead97a0e39ec1f648228d-1559743909400">money purchase contracted-out scheme</ins>
</term>
<ins class="substitution key-bd7e3fc5a6fead97a0e39ec1f648228d-1559743909400">” is to be construed in accordance with </ins>
<ins class="substitution key-bd7e3fc5a6fead97a0e39ec1f648228d-1559743909400">
<ins class="substitution key-a876c805e0acfa4924840ccbd88593d9-1581076871706 first last">
<noteRef href="#key-a876c805e0acfa4924840ccbd88593d9" marker="F53" class="commentary attribute F"/>
section 3B
</ins>
</ins>
<ins class="substitution key-bd7e3fc5a6fead97a0e39ec1f648228d-1559743909400 last">;</ins>
</p>
</item>
<item>
<p>
<ins class="d29p16322 first">
<noteRef href="#c11735971" marker="F11" class="commentary attribute F"/>
</ins>
<term refersTo="#term-money-purchase-scheme">
<ins class="d29p16322">money purchase scheme</ins>
</term>
<ins class="d29p16322 last">” means a pension scheme under which all the benefits that may be provided are money purchase benefits;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-national-insurance-fund">National Insurance Fund</term>
” means the Northern Ireland National Insurance Fund;
</p>
</item>
<item>
<p>
<term refersTo="#term-normal-pension-age">normal pension age</term>
” has the meaning given in section 175;
</p>
</item>
<item>
<p>
<term refersTo="#term-occupational-pension-scheme">occupational pension scheme</term>
” has the meaning given in section 1;
</p>
</item>
<item>
<p>
<ins class="d29p16353 first">
<noteRef href="#c11735981" marker="F12" class="commentary attribute F"/>
</ins>
<term refersTo="#term-overseas-arrangement">
<ins class="d29p16353">overseas arrangement</ins>
</term>
<ins class="d29p16353">” means a scheme or arrangement which—</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="d29p16353">has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;</ins>
</p>
</item>
<item>
<num>b</num>
<p>
<ins class="d29p16353">is administered wholly or primarily outside Northern Ireland;</ins>
</p>
</item>
<item>
<num>c</num>
<p>
<ins class="d29p16353">is not an appropriate scheme; and</ins>
</p>
</item>
<item>
<num>d</num>
<p>
<ins class="d29p16353 last">is not an occupational pension scheme;</ins>
</p>
</item>
</blockList>
</item>
<item>
<p>
<ins class="d29p16387 first">
<noteRef href="#c11735991" marker="F13" class="commentary attribute F"/>
</ins>
<term refersTo="#term-pension-credit">
<ins class="d29p16387">pension credit</ins>
</term>
<ins class="d29p16387 last">” means a credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 or under section 29(1)(b) of the Welfare Reform and Pensions Act 1999;</ins>
</p>
</item>
<item>
<p>
<ins class="d29p16421 first">
<noteRef href="#c11736011" marker="F15" class="commentary attribute F"/>
</ins>
<term refersTo="#term-pension-debit">
<ins class="d29p16421">pension debit</ins>
</term>
<ins class="d29p16421 last">” means a debit under Article 26(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;</ins>
</p>
</item>
<item>
<p>
<ins class="d29p16396 first">
<noteRef href="#c11736001" marker="F14" class="commentary attribute F"/>
</ins>
<term refersTo="#term-pensionable-age">
<ins class="d29p16396">pensionable age</ins>
</term>
<ins class="d29p16396">”—</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="d29p16396"> so far as any provisions (other than sections 42 to 44) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and</ins>
</p>
</item>
<item>
<num>b</num>
<p>
<ins class="d29p16396 last"> in any other case, has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;</ins>
</p>
</item>
<item>
<num>c</num>
<p>
<term refersTo="#term-pensionable-service">pensionable service</term>
” has the meaning given in section 66(2);
</p>
</item>
</blockList>
</item>
<item>
<p>
<noteRef href="#M_F_ff6037f9-2944-46bd-95eb-fbe29b67fc84" marker="F55" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<noteRef href="#c11736031" marker="F16" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-personal-pension-scheme">personal pension scheme</term>
” has the meaning given in section 1;
</p>
</item>
<item>
<p>
<term refersTo="#term-prescribe">prescribe</term>
” means prescribe by regulations;
</p>
</item>
<item>
<p>
<noteRef href="#c11736041" marker="F17" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-the-preservation-requirements">the preservation requirements</term>
” has the meaning given in section 65(2);
</p>
</item>
<item>
<p>
<term refersTo="#term-primary-class-1-contributions">primary Class 1 contributions</term>
” and “
<term refersTo="#term-secondary-class-1-contributions">secondary Class 1 contributions</term>
” have the same meanings as in section 6 of the
<noteRef href="#c11736061" marker="M4" class="commentary M"/>
Social Security Contributions and Benefits (Northern Ireland) Act 1992;
</p>
</item>
<item>
<p>
<ins class="substitution key-353c84ec77cb777f5b7a38af6fe878cd-1581076919562 first">
<noteRef href="#key-353c84ec77cb777f5b7a38af6fe878cd" marker="F54" class="commentary attribute F"/>
</ins>
<term refersTo="#term-the-principal-appointed-day">
<ins class="substitution key-353c84ec77cb777f5b7a38af6fe878cd-1581076919562">the principal appointed day</ins>
</term>
<ins class="substitution key-353c84ec77cb777f5b7a38af6fe878cd-1581076919562 last">” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 4 of the Pensions (Northern Ireland) Order 1995);</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-protected-rights">protected rights</term>
” has the meaning given in section 6
<ins class="key-4eb948f5f7fe05adf297339b9e64fe03-1559743559068 first last">
<noteRef href="#key-4eb948f5f7fe05adf297339b9e64fe03" marker="F36" class="commentary attribute F"/>
, as it had effect immediately prior to the abolition date
</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-public-service-pension-scheme">public service pension scheme</term>
” has the meaning given in section 1;
</p>
</item>
<item>
<p>
<noteRef href="#key-cf314bc820acb1d55bbd0eb89178c1ee" marker="F30" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<noteRef href="#key-cf314bc820acb1d55bbd0eb89178c1ee" marker="F30" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<term refersTo="#term-regulations">regulations</term>
” means regulations made by the Department under this Act;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-regulatory-authority"> the Regulatory Authority</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457 first">
<noteRef href="#key-c5b88bba88fe8eef2fae58d422c6d17f" marker="F27" class="commentary attribute F"/>
means the Pensions Regulator;
</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-resources">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">resources</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-rights">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">rights</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">”, in relation to accrued rights (within the meaning of section 69 </ins>
<noteRef href="#c11736081" marker="F18" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... or 174) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;</ins>
</p>
</item>
<item>
<p>
<noteRef href="#key-c0ba520ac4bfe644baf0a01a981932d5" marker="F35" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">...</ins>
<term refersTo="#term-safeguarded-rights"/>
</p>
</item>
<item>
<p>
<noteRef href="#M_F_f8e0abd9-940a-4e71-913e-3f7f783f2118" marker="F56" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">...</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076449473 first">
<noteRef href="#key-40826e01ffbfb0c36b68cdefa42ab588" marker="F47" class="commentary attribute F"/>
</ins>
</ins>
<term refersTo="#term-salary-related-contracted-out-scheme">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076449473">salary related contracted-out scheme</ins>
</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076449473 last">” is to be construed in accordance with section 3B;</ins>
</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076427618 first">
<noteRef href="#key-40826e01ffbfb0c36b68cdefa42ab588" marker="F47" class="commentary attribute F"/>
</ins>
</ins>
<term refersTo="#term-the-second-abolition-date">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076427618">the second abolition date</ins>
</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-40826e01ffbfb0c36b68cdefa42ab588-1581076427618 last">” has the meaning given by section 3A;</ins>
</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-short-service-benefit">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">short service benefit</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">” has the meaning given in section 67(2);</ins>
</p>
</item>
<item>
<p>
<noteRef href="#c11736111" marker="F19" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">...</ins>
</p>
</item>
<item>
<p>
<noteRef href="#key-3ae834c1b9b1f0ebeb60799e84a7cc59" marker="F31" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">...</ins>
<term refersTo="#term-tax-exemption"/>
<term refersTo="#term-tax-approval"/>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-tax-week">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">tax week</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-tax-year">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">tax year</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">” means the 12 months beginning with 6th April in any year;</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-transfer-credits">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">transfer credits</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">” means rights allowed to an earner under the rules of an occupational pension scheme by reference to </ins>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-c4c56d3aed859f407acc6b201509eadb-1536846421430 first">
<noteRef href="#key-c4c56d3aed859f407acc6b201509eadb" marker="F32" class="commentary attribute F"/>
</ins>
</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-c4c56d3aed859f407acc6b201509eadb-1536846421430">a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, or</ins>
</ins>
</p>
</item>
<item>
<num>b</num>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-c4c56d3aed859f407acc6b201509eadb-1536846421430">a cash transfer sum paid under </ins>
</ins>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-c4c56d3aed859f407acc6b201509eadb-1536846421430">
<ins class="substitution key-a799ed5bbdcfdb3714aa318e5fd52331-1568628719113 first last">
<noteRef href="#key-a799ed5bbdcfdb3714aa318e5fd52331" marker="F44" class="commentary attribute F"/>
Chapter 2 of Part 4ZA
</ins>
</ins>
</ins>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-c4c56d3aed859f407acc6b201509eadb-1536846421430 last"> in respect of him, to the trustees or managers of the scheme;</ins>
</ins>
</p>
</item>
</blockList>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-8aad7e87b88b8ac76bffe186e2099520-1540811520949 first">
<noteRef href="#key-8aad7e87b88b8ac76bffe186e2099520" marker="F33" class="commentary attribute F"/>
</ins>
</ins>
<term refersTo="#term-the-upper-accrual-point">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-8aad7e87b88b8ac76bffe186e2099520-1540811520949">the upper accrual point</ins>
</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="key-8aad7e87b88b8ac76bffe186e2099520-1540811520949 last">” has the meaning given by section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;</ins>
</ins>
</p>
</item>
<item>
<p>
<noteRef href="#c11736121" marker="F20" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">...</ins>
</p>
</item>
<item>
<p>
<noteRef href="#key-cf314bc820acb1d55bbd0eb89178c1ee" marker="F30" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">...</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"></ins>
<term refersTo="#term-week">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">week</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">” means a period of seven days beginning with Sunday;</ins>
</p>
</item>
<item>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-74af7d4b2c1d7cab3cfd06c8ff52d331-1504519233144 first">
<noteRef href="#key-74af7d4b2c1d7cab3cfd06c8ff52d331" marker="F28" class="commentary attribute F"/>
</ins>
</ins>
<term refersTo="#term-working-life">
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-74af7d4b2c1d7cab3cfd06c8ff52d331-1504519233144">working life</ins>
</ins>
</term>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-74af7d4b2c1d7cab3cfd06c8ff52d331-1504519233144">” , in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with —</ins>
</ins>
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-74af7d4b2c1d7cab3cfd06c8ff52d331-1504519233144">the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or</ins>
</ins>
</p>
</item>
<item>
<num>b</num>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="substitution key-74af7d4b2c1d7cab3cfd06c8ff52d331-1504519233144 last">if earlier, the tax year before the one in which the person dies.</ins>
</ins>
</p>
</item>
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</item>
</blockList>
</content>
</subsection>
<subsection eId="section-176-2">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">2</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">References to employers in the provisions of this Act (other than sections 119 to 123, 153 </ins>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">
<ins class="d29p16642 first last">
<noteRef href="#c11736141" marker="F21" class="commentary attribute F"/>
and 156
</ins>
</ins>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457"> (“the excluded provisions”)) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.</ins>
</p>
</content>
</subsection>
<subsection eId="section-176-3">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">3</ins>
</num>
<intro>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">Subject to any such regulations, references to an employer in any of the provisions of this Act (other than the excluded provisions or </ins>
<noteRef href="#key-312957233b23a1efe769fa04324d4462" marker="F25" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections </ins>
<noteRef href="#c11736151" marker="F22" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... 149(2), 154(1) to (5), 158, 159 </ins>
<noteRef href="#c11736161" marker="F23" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... and 171) shall, in relation to an earner employed in an office with emoluments, be construed as references to—</ins>
</p>
</intro>
<paragraph eId="section-176-3-a">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">a</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">such person as may be prescribed in relation to that office; or</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-176-3-b">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">b</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of that office.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-176-4">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">4</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section </ins>
<noteRef href="#key-8b16868efe3db92e2cdf9f1a91040cf7" marker="F26" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... </ins>
<noteRef href="#key-24fb61d4ba5cae38f86f58fc0bf4e244" marker="F40" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... </ins>
<noteRef href="#key-4635b031ed79e0c4b0117cc2828e78ca" marker="F45" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... </ins>
<noteRef href="#key-087e107f402b1b94f4659086dabd95a6" marker="F41" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... 39, </ins>
<noteRef href="#key-71eed8829bae03f4161455f31f7e8603" marker="F42" class="commentary F"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">... 107, 156, 160 or 161) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.</ins>
</p>
</content>
</subsection>
<subsection eId="section-176-5">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">5</ins>
</num>
<intro>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">In sections 161 and 162—</ins>
</p>
</intro>
<paragraph eId="section-176-5-a">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">a</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">references to the United Kingdom include references to the territorial waters of the United Kingdom; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-176-5-b">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">b</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">references to Northern Ireland include references to the territorial waters of the United Kingdom adjacent to Northern Ireland.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-176-6">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">6</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">Any reference in section 180 or 181 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.</ins>
</p>
</content>
</subsection>
<subsection eId="section-176-7">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">7</ins>
</num>
<intro>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">The </ins>
<noteRef href="#c11736171" marker="M5" class="commentary M"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">Interpretation Act (Northern Ireland) 1954 shall apply to this Act—</ins>
</p>
</intro>
<paragraph eId="section-176-7-a">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">a</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">as it applies to a Measure of the Assembly;</ins>
</p>
</content>
</paragraph>
<paragraph eId="section-176-7-b">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">b</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">as if any reference in that Act to an enactment or an Act included a reference to this Act.</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-176-8">
<num>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">8</ins>
</num>
<content>
<p>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">For the purposes of Part III of the </ins>
<noteRef href="#c11736181" marker="M6" class="commentary M"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457">Northern Ireland Constitution Act 1973 (validity of Measures of the Assembly, including Orders in Council under the </ins>
<noteRef href="#c11736191" marker="M7" class="commentary M"/>
<ins class="substitution key-c5b88bba88fe8eef2fae58d422c6d17f-1504519066457 last">Northern Ireland Act 1974), provisions of this Act which re-enact provisions of such an Order are to be treated as provisions of such an Order.</ins>
</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>