- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2.—(1) For the purposes of Article 165(1) the Board shall not make a fraud compensation payment in respect of a scheme if it is—
(a)a scheme which has less than two members;
(b)a scheme which is made under Article 9 of the Superannuation (Northern Ireland) Order 1972(1) (superannuation of persons employed in local government service, etc.) which provides pensions to persons mentioned in paragraph (1)(a) of that Article;
(c)a scheme which is established under section 48 of the Northern Ireland Act 1998(2) (pensions of members), or which was established under Part II of the Ministerial Salaries and Members' Pensions Act (Northern Ireland) 1965(3) or Article 3 of the Assembly Pensions (Northern Ireland) Order 1976(4);
(d)a scheme—
(i)the only benefits provided by which are death benefits, and
(ii)under the provisions of which no member has accrued rights;
(e)a scheme which—
(i)before 6th April 2006 provides relevant benefits but is neither an approved scheme nor a relevant statutory scheme, or
(ii)on or after 6th April 2006 is not a registered pension scheme;
(f)a scheme with fewer than 12 members where all the members are trustees of the scheme and either—
(i)the provisions of the scheme provide that all decisions which fall to be made by the trustees are made by unanimous agreement by the trustees who are members of the scheme, or
(ii)the scheme has a trustee who is independent in relation to the scheme for the purposes of Article 23 of the 1995 Order(5) (power to appoint independent trustees) and is registered in the register maintained by the Authority in accordance with regulations made under paragraph (4) of that Article;
(g)a scheme with fewer than 12 members where a company is a trustee of the scheme, and all of the members of the scheme are directors of the company and either—
(i)the provisions of the scheme provide that any decision made by the company in its capacity as trustee are made by the unanimous agreement of all the directors who are members of the scheme, or
(ii)one of the directors is a trustee who is independent in relation to the scheme for the purposes of Article 23 of the 1995 Order and is registered in the register maintained by the Authority in accordance with regulations made under paragraph (4) of that Article;
(h)a scheme with such a superannuation fund as is mentioned in section 615(6) of the 1988 Act(6) (exemption from tax in respect of certain pensions);
(i)a public service pension scheme under the provisions of which there is no requirement for assets related to the intended rate or amount of benefit under the scheme to be set aside in advance (disregarding requirements relating to additional voluntary contributions);
(j)a scheme in respect of which any relevant public authority has given a guarantee or made any other arrangements for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities;
(k)the scheme established by the Salvation Army Act 1963(7).
(2) Where a section of a segregated scheme or a segregated part is treated as if it were a separate scheme which falls within paragraph (1)(a) to (k), it is a scheme for the purpose of Article 165(1)(a) to which a fraud compensation payment cannot be made.
Article 23 was substituted by Article 32(3) of the Pensions (Northern Ireland) Order 2005
Section 615(6) was amended by paragraph 11 of Schedule 10 to the Finance Act 1999 and has effect in relation to trust based occupational pension schemes established in respect of persons wholly employed in a trade or undertaking outside of the United Kingdom
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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