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Changes over time for: Section 26
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Version Superseded: 06/04/2012
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Point in time view as at 24/03/1999. This version of this provision has been superseded.
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Changes to legislation:
Pension Schemes (Northern Ireland) Act 1993, Section 26 is up to date with all changes known to be in force on or before 08 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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26 Securing of liability for protected rights.N.I.
(1)The [Inland Revenue] must be satisfied that the scheme complies with any such requirements as may be prescribed for meeting the whole or a prescribed part of any liability in respect of protected rights under the scheme which the scheme is unable to meet from its own resources—
(a)by reason of the commission by any person of a criminal offence;
(b)in such other circumstances as may be prescribed.
(2)Subsection (1) does not apply to a public service pension scheme.
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