- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Statutory Rules of Northern Ireland
Pensions
Made
19th May 2010
Coming into operation
1st October 2012
The Department for Social Development makes the following Regulations in exercise of the powers conferred by sections 11, 38(2) to (4), 40(4), 41(5), 43(3), 52(3), 54(3), 59 and 113(2) of the Pensions (No. 2) Act (Northern Ireland) 2008(1).
1.—(1) These Regulations may be cited as the Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010 and shall come into operation on 1st October 2012.
(2) In these Regulations—
“automatic re-enrolment date” has the same meaning as in section 5(8)(2);
“contributions payable by an employer” means contributions payable by the employer—
on the employer’s own account (but in respect of the worker), or
on behalf of the worker out of deductions from the worker’s earnings;
“the employers’ duties” means sections 2 to 9;
“employer duty provisions” has the same meaning as in section 34(3);
“employer pension scheme reference” means—
in relation to an occupational pension scheme (except a scheme established under section 67 of the Pensions Act 2008(3))—
a reference given by the Regulator (R) to the trustees or managers of a scheme (T), following the provision of registrable information to R by T, or
any reference provided to an employer by T evidencing the relationship between an employer and a qualifying scheme,
and any reference given within the meaning of this paragraph may be in respect of that scheme or any section of that scheme;
in relation to a scheme established under section 67 of the Pensions Act 2008, a reference given by that scheme prior to registration to an employer using the same scheme to comply with the employer duty provisions, or
in relation to a personal pension scheme, a reference given by that scheme prior to registration to an employer using the same scheme to comply with the employer duty provisions;
“HMRC” means Her Majesty’s Revenue and Customs;
“the Implementation Regulations” means the Employers’ Duties (Implementation) Regulations (Northern Ireland) 2010(4);
“joining notice” means a notice given under section 9(2);
“late payment report” means a notice given by a trustee or manager of a trust or occupational or personal pension scheme to the Regulator under—
“opt in notice” means a notice given under section 7(3);
“opt out notice” means a notice given under section 8;
“PAYE income” has the same meaning as in section 683(1) of the Income Tax (Earnings and Pensions) Act 2003(8);
“PAYE scheme” means the HMRC record allocated to an employer who—
employs, or
intends to employ,
a worker to whom PAYE income is payable;
“registrable information” has the same meaning as in Article 55 of the 2005 Order;
“registration” means the process by which employers are required to provide the Regulator with information about action they have taken or intend to take for the purposes of—
any provision of sections 2 to 9, and
any regulations made under those sections,
as set out in regulations 2 to 4 of these Regulations;
“retail prices index” means—
the general index of retail prices (for all items) published by the Statistics Board(9), or
where that index is not published for a month, any substituted index or figures published by the Board;
“staging date” has the same meaning as in regulation 1(2) of the Implementation Regulations;
“the staging period” means the period which—
begins when the employers’ duties first apply to an employer of any description, under the Implementation Regulations, and
ends when the employers’ duties apply to all employers described in the Implementation Regulations.
(3) Without prejudice to any other method of service of documents, any document under these Regulations may be sent by ordinary post.
(4) In these Regulations any reference to a numbered section is a reference to the section of the Pensions (No. 2) Act (Northern Ireland) 2008 bearing that number.
2.—(1) An employer must provide information to the Regulator in the following cases—
(a)after the staging date for that employer;
(b)where the staging period has ended, within a period starting from the day on which PAYE income is payable in respect of any worker, or
(c)(i)where an employer makes arrangements under section 5(2) (automatic re-enrolment) by which a jobholder becomes an active member of an automatic enrolment scheme with effect from an automatic re-enrolment date, or
(ii)where 3 years have passed since an employer last provided information to the Regulator.
(2) Where an employer must provide the Regulator with information under regulations 3 and 4 but the final day of the period in regulation 3(1) or 4(1) which applies to that employer is not a working day, an employer may provide the Regulator with information on or before the next working day (and for the purposes of this paragraph “working day” means a day which is not a Saturday, Sunday or public holiday).
(3) In this regulation “information” means the information specified in regulations 3 and 4 required to be provided to the Regulator about action employers have taken or intend to take for the purposes of—
(a)any provision of sections 2 to 9, or
(b)any regulations made under those sections.
3.—(1) Where—
(a)regulation 2(1)(a) applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of 2 months starting from the staging date, or
(b)regulation 2(1)(b) applies, an employer must provide the information specified in paragraphs (2) and (3) of this regulation within the period of 3 months starting from the day on which PAYE income is payable in respect of any worker,
in relation to each of its PAYE schemes.
(2) The specified information is—
(a)the employer’s—
(i)address and postcode, and
(ii)registered companies house number, where one exists;
(b)(i)the name, telephone number, ordinary working address, and
(ii)the e-mail address, where one exists,
of any person providing that specified information on behalf of the employer;
(c)the capacity in which the person providing the information in sub-paragraph (a) works for (or has a relationship to) that employer;
(d)where the employer must arrange active membership of an automatic enrolment scheme under section 3(2)—
(i)the number of jobholders automatically enrolled under section 3(2), as at the end of a period of one month beginning with either the staging date or the day on which the employers’ duties apply to that employer, whichever is applicable, and
(ii)if the employer uses more than one pension scheme under those arrangements, the number of jobholders who became active members of each pension scheme;
(e)where an employer is subject to—
(i)section 4 (postponement of automatic enrolment), or
(ii)section 30 (transitional period for defined benefits and hybrid schemes),
the number of jobholders to whom those sections apply;
(f)the number of workers in an employer’s PAYE scheme who, before whichever is applicable of—
(i)the staging date, or
(ii)the day on which the employers’ duties apply to that employer,
were active members of either an automatic enrolment scheme or, if the employer uses more than one pension scheme to comply with the employers’ duties, each of those pension schemes, and
(g)the number of workers in an employer’s PAYE scheme in respect of whom sub-paragraph (d), (e) or (f) does not apply.
(3) Where an employer must arrange for a jobholder to become an active member of an automatic enrolment scheme under section 3(2), that employer must also provide the following information to the Regulator about any pension scheme used to comply with those duties—
(a)where that scheme—
(i)is an occupational pension scheme, its name and, unless registrable information has already been provided to the Regulator by the trustees or managers of that scheme, its address, or
(ii)is a personal pension scheme, the name and address of the provider of that scheme, and
(b)the employer pension scheme reference.
(4) All information provided to the Regulator by (or on behalf of) an employer under this regulation must be accompanied by a declaration that the information is, to the best of the employer’s knowledge and belief, correct and complete.
4.—(1) Where—
(a)regulation 2(1)(c)(i) applies, an employer must provide the information specified in paragraph (3) of this regulation within the period of 2 months starting from an automatic re-enrolment date, in relation to each of its PAYE schemes, or
(b)regulation 2(1)(c)(ii) applies, an employer must provide the information specified in paragraph (3) of this regulation at the end of 3 years starting from the last provision of information to the Regulator, in relation to each of its PAYE schemes,
and the time at which an employer provides that information is referred to in this regulation as the point of re-registration.
(2) Paragraph (1)(a) applies in the case of an automatic re-enrolment date occurring by virtue of subsection (1)(b) of section 6 but not in relation to any of the cases described in subsections (3) to (5) of that section.
(3) The specified information is—
(a)that specified in regulation 3(2)(a) to (c);
(b)that specified in regulation 3(3)(a) and (b);
(c)where the employer must arrange active membership of an automatic enrolment scheme for any worker who is a jobholder under section 5(2)—
(i)the number of jobholders automatically enrolled, as at the point of re-registration, and
(ii)if the employer uses more than one pension scheme under those arrangements, the number of jobholders automatically enrolled into each pension scheme, as at the point of re-registration;
(d)where an employer is subject to—
(i)section 4 (postponement of automatic enrolment), or
(ii)section 30 (transitional period for defined benefits and hybrid schemes),
the number of jobholders to whom those sections apply;
(e)the number of workers in an employer’s PAYE scheme who, before whichever occurs first of—
(i)the automatic re-enrolment date, or
(ii)the point of re-registration,
were active members of either an automatic enrolment scheme or, if the employer uses more than one pension scheme to comply with the employers’ duties, each of those pension schemes, and
(f)the number of workers in an employer’s PAYE scheme in respect of whom sub-paragraph (c), (d) or (e) does not apply.
(4) All information provided to the Regulator by (or on behalf of) an employer under this regulation must be accompanied by a declaration that the information is, to the best of the employer’s knowledge and belief, correct and complete.
5.—(1) The persons in paragraph (2) must—
(a)keep the records listed within the regulation applicable to them;
(b)preserve the records for a period in accordance with regulation 8, and
(c)provide those records, on request, to the Regulator.
(2) The persons are, subject to paragraphs (5) and (6), any person who is—
(a)an employer;
(b)a trustee or manager of an occupational pension scheme, or
(c)a provider of a personal pension scheme.
(3) Regulation 6 applies in respect of a person falling within paragraph (2)(a).
(4) Regulation 7 applies in respect of a person falling within paragraph (2)(b) or (c).
(5) Where a person does not fall within paragraph (2), that person may keep, preserve or provide the records listed in regulations 6 and 7 on behalf of a person falling within paragraph (2) but only where a person falling within paragraph (2) authorises the other person to do so.
(6) A person who has ceased to act as a person falling within paragraph (2) shall not be required to keep records, where that person has transferred all the records to another person who has succeeded that person in that capacity.
(7) All records must be kept in such form and manner so that they are—
(a)capable of being arranged according to the corresponding employer pension scheme reference, and
(b)legible or can be provided to the Regulator in a legible form.
6.—(1) A person falling within regulation 5(2)(a) must keep the following records in relation to an occupational or personal pension scheme used by that person to comply with the employers’ duties—
(a)where that scheme—
(i)is an occupational pension scheme, its name and address;
(ii)is a personal pension scheme, the name and address of the provider of that scheme, or
(iii)does not have its main administration in the United Kingdom, the address of that scheme and the name of any authority which exercises functions corresponding to the functions of the Regulator in the country or territory outside the United Kingdom where that scheme is situated;
(b)the employer pension scheme reference;
(c)where section 21 (quality requirement: UK defined benefits schemes) applies, a copy of the certificate issued in respect of a jobholder under section 3(1)(10) of the Pension Schemes Act (issue of contracting-out certificates);
(d)where section 22 (test scheme standard) applies, any evidence which shows that a scheme satisfies the test scheme standard within the meaning of that section, given in accordance with any regulations made under subsection (4) of that section;
(e)the name, national insurance number (where one exists) and date of birth of—
(i)every jobholder of an employer who became an active member of an automatic enrolment scheme pursuant to arrangements made under section 3;
(ii)every jobholder of an employer who was not an active member of a qualifying scheme but who by notice required the employer to arrange for the jobholder to become an active member of an automatic enrolment scheme pursuant to arrangements made under section 7 (jobholder’s right to opt in), and
(iii)every worker who by notice required an employer to arrange for the worker to become an active member of a pension scheme pursuant to arrangements made under section 9 (workers without qualifying earnings);
(f)every jobholder’s automatic enrolment date, and the date with effect from which every worker became an active member of a pension scheme that satisfies the requirements of section 9, pursuant to arrangements made under that section;
(g)an opt in notice in respect of every jobholder who gave notice under section 7(3);
(h)a joining notice in respect of every worker who gave notice under section 9(2), and
(i)an opt out notice in respect of every jobholder who gives notice under section 8.
(2) A person falling within regulation 5(2)(a) must also keep the following records in respect of every jobholder or worker falling within paragraph (1)(e) where contributions fall to be deducted by an employer under section 33 and regulations made under that section—
(a)their gross earnings in any relevant pay reference period;
(b)evidence of the contributions that the jobholder’s employer must pay in respect of the jobholder, in order to satisfy the quality requirement for the pension scheme used by the employer to comply with the employers’ duties;
(c)the contributions payable by an employer during each relevant pay reference period and, if different, the contributions paid, and
(d)the date on which the contributions payable by an employer were paid to the pension scheme used by the employer to comply with the employers’ duties.
(3) In this regulation—
“earnings” has the meaning given by section 13(3) (qualifying earnings);
“relevant pay reference period” means—
a period of one week, or
in the case of a person who is paid a regular wage or salary by reference to a period longer than a week, that period.
7.—(1) A person falling within regulation 5(2)(b) or (c) must keep the following records—
(a)the employer pension scheme reference;
(b)(i)the date on which every jobholder became an active member of a pension scheme, by virtue of arrangements made under section 3 (automatic enrolment), and
(ii)the date with effect from which every worker became an active member of a pension scheme that satisfies the requirements of section 9 (workers without qualifying earnings), by virtue of arrangements made under that section;
(c)where—
(i)a jobholder gives an opt out notice to an employer, and
(ii)any regulations under section 8(5)(e) (jobholder’s right to opt out) require that employer to inform a pension scheme that such a notice has been received by it,
the name of the jobholder mentioned in the opt out notice and the date on which that scheme was informed by virtue of that requirement, and
(d)where a jobholder had been an active member of a qualifying scheme, the date on which the jobholder ceased active membership of that scheme.
(2) A person falling within regulation 5(2)(b) or (c) must also keep the following records in relation to all persons who are members of a qualifying scheme—
(a)their full name, date of birth, gender and national insurance number (as received by the trustee or manager of an occupational pension scheme or provider of a personal pension scheme);
(b)(i)their postal residential address, and
(ii)where that address is in the United Kingdom, the postcode,
last known by or notified to that scheme or employer, and
(c)whether—
(i)a member is an active member of a scheme, or
(ii)a member is no longer an active member of a scheme.
8.—(1) Except where paragraph (2) applies, a record listed in regulations 6 and 7 must be preserved for a period of 6 years, starting on the day on which the record must first be kept.
(2) Paragraph (1) does not apply to any record which is kept under regulation 6(1)(i) or 7(1)(c), in which case the record must be preserved for 4 years, starting on the day on which the record must first be kept.
9. For the purposes of section 38(2) (calculation and payment of contributions), the prescribed period after the appropriate date is 3 months.
10.—(1) For the purposes of section 38(2)(e) (calculation and payment of contributions), the rate at which interest must be paid on an amount required by a notice to be paid (“the rate”) is determined by the Regulator in accordance with paragraph (2).
(2) The rate comprises a fixed component and a flexible component where—
(a)the fixed component is 4.2%, and
(b)the flexible component is—
(i)the percentage change in the retail prices index applicable for the month during which the Regulator issues a notice, or
(ii)where the retail prices index applicable for the month during which the Regulator issues a notice is not published, the percentage change in that index for the preceding month.
(3) For the purposes of section 38(2)(e), the period in respect of which interest must be paid on an amount required by a notice—
(a)begins with the appropriate date, and
(b)ends when an employer complies with a notice by—
(i)taking, or refraining from taking, the steps specified in a compliance notice, or
(ii)paying into a pension scheme an amount in respect of relevant contributions that had not been paid, as specified in an unpaid contributions notice.
(4) In this regulation “interest” means simple interest calculated from day to day.
11.—(1) The Regulator may estimate the amount of contributions that an employer has failed to pay on behalf or in respect of a worker by applying the formula—
where—
E is the maximum qualifying earnings in a pay reference period of 12 months, as defined by section 13(1)(b);
N is either—
the number of jobholders in respect of whom the Regulator is of the opinion that the employer has—
contravened one or more of the employer duty provisions, or
not paid relevant contributions on or before the due date (within the meaning of section 37(3)), or
where in the Regulator’s opinion the number in paragraph (a) is not known, the number of persons in the employer’s PAYE scheme,
at the time that the Regulator makes the estimate, and
M is the number of months from—
the contravention of one or more of the employer duty provisions, or
the failure to pay contributions on behalf or in respect of the worker,
until the Regulator makes the estimate.
(2) Other than information provided by the employer, when estimating the amount of contributions under this regulation, the Regulator may use the sources of information set out in paragraph (3).
(3) The sources of information are—
(a)a late payment report;
(b)anything reported or sent to the Regulator by any person, including—
(i)a trustee or manager of an occupational pension scheme;
(ii)a provider of a personal pension scheme, and
(iii)a member of either an occupational or a personal pension scheme, or
(c)any information disclosed to the Regulator under Article 83(11) of the 2005 Order (tax information etc.).
12. Where the Regulator issues a fixed penalty notice to a person under section 40(1) or (2), the penalty is £400.
13.—(1) Where an escalating penalty notice is issued to a person—
(a)in respect of a failure to comply with a third party compliance notice under section 36, or
(b)(i)in respect of a failure to comply with a notice specified in paragraph (2)(a) or (b), and
(ii)that failure was by a person other than an employer,
the prescribed daily rate is £200.
(2) Paragraph (3) applies where an escalating penalty notice is issued to an employer in respect of a failure to comply with—
(a)a compliance notice under section 35;
(b)a notice under Article 67(12) of the 2005 Order (provision of information), or
(c)an unpaid contributions notice under section 37.
(3) Except where paragraph (1) applies, the prescribed daily rate is to be determined in accordance with Table 1 and paragraphs (4) to (7).
Table 1 | |
---|---|
Number of persons | Prescribed daily rate |
1-4 | £50 |
5-49 | £500 |
50-249 | £2,500 |
250-499 | £5,000 |
500 or more | £10,000 |
(4) In the first column of Table 1 “Number of persons” is to be construed in accordance with paragraphs (5) and (6).
(5) Where—
(a)paragraph (2)(a) or (b) applies, it is the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes), but where in the Regulator’s opinion this number is not known, paragraph (7) applies;
(b)paragraph (2)(c) applies, it is—
(i)the number of workers in respect of whom the Regulator is of the opinion that the employer has not paid relevant contributions on or before the due date (within the meaning of section 37(3)), or
(ii)where in the Regulator’s opinion the number in head (i) is not known, the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes),
but where in the Regulator’s opinion the number in head (ii) is not known, paragraph (7) applies.
(6) For the purposes of this regulation, the Regulator must use the latest information reasonably available to it up to and including the day on which the Regulator issues an escalating penalty notice—
(a)where paragraph (2)(a) and (b) applies, disclosed to it under Article 83 of the 2005 Order (tax information etc.), and
(b)where paragraph (2)(c) applies—
(i)contained in a late payment report;
(ii)contained in a report given to the Regulator under Article 65 of the 2005 Order (duty to report breaches of the law), or
(iii)disclosed to it under Article 83 of the 2005 Order.
(7) Where this paragraph applies, the prescribed daily rate must be treated as being £50.
14.—(1) This regulation applies where the Regulator issues a penalty notice to an employer if the Regulator is of the opinion that the employer—
(a)has contravened section 50 (prohibited recruitment conduct), or
(b)has failed to comply with a compliance notice under section 51.
(2) The penalty is to be determined in accordance with Table 2 and paragraphs (3) to (6).
Table 2 | |
---|---|
Number of persons | Penalty |
1-4 | £1,000 |
5-49 | £1,500 |
50-249 | £2,500 |
250 or more | £5,000 |
(3) In the first column of Table 2 “Number of persons” is to be construed in accordance with paragraphs (4) and (5).
(4) It is the number of persons within an employer’s PAYE scheme (or where the Regulator is of the opinion that for any reason that employer has more than one PAYE scheme, the total number of persons within those schemes), but where in the Regulator’s opinion this number is not known, paragraph (6) applies.
(5) For the purposes of this regulation, the Regulator must use the latest information—
(a)reasonably available to it up to and including the day on which it issues a penalty notice, and
(b)disclosed to it under Article 83 of the 2005 Order (tax information etc.).
(6) Where this paragraph applies, the penalty must be treated as being £1,000.
15.—(1) The period within which an application to review a notice may be made under section 43(1)(a) (written application of a person) is 28 days, starting from the day a notice is issued to a person.
(2) The period within which a notice may be reviewed under section 43(1)(b) (review by the Regulator) is 18 months, starting from the day a notice is issued to a person.
(3) The presumptions in paragraph (4) apply where notices to which section 43 applies are issued (including compliance notices issued under section 51 and penalty notices issued under section 52).
(4) For the purposes of this regulation, it is presumed that—
(a)where a notice is given a date by the Regulator, it was posted or otherwise sent on that day;
(b)if a notice is posted or otherwise sent to a person’s last known or notified address, it was issued on the day on which that notice was posted or otherwise sent, and
(c)a notice was received by the person to whom it was addressed.
16. For the purposes of section 54(3) (inducements), the Regulator may not issue a compliance notice in respect of a contravention of that section unless the contravention occurred within—
(a)6 months before the time when a complaint was made to the Regulator about the contravention, or
(b)4 years before the time when the Regulator informed the employer of an investigation of the contravention, if no complaint was made before that time.
Sealed with the Official Seal of the Department for Social Development on 19th May 2010
(L.S.)
Anne McCleary
A senior officer of the Department for Social Development
(This note is not part of the Regulations)
These Regulations make provision as to the powers which enable the Pensions Regulator (“the Regulator”) to maximise compliance with the duties and safeguards contained in Chapter 1 of Part 1, and sections 50 and 54, of the Pensions (No. 2) Act (Northern Ireland) 2008 (“the Act”).
Regulations 2 to 4 deal with the information which employers are required to provide to the Regulator about action they have taken or intend to take for the purposes of sections 2 to 9 of the Act or any regulations made under those sections. In particular, regulation 3 concerns the information which has to be sent after the employers’ duties first apply to an employer. Regulation 4 concerns when an employer will have to re-register information with the Regulator.
Regulations 5 to 8 make provision as to the records which certain persons have to keep, preserve and provide on request to the Regulator. Regulation 5 sets out general provisions. Regulation 6 sets out record-keeping requirements for employers. Regulation 7 sets out requirements for trustees, managers and providers of schemes. Regulation 8 prescribes the periods for which the records must be preserved.
Regulations 9 to 11 make provision about where employers fail to pay contributions. Regulation 9 prescribes the period after which an employer may be required by the Regulator to pay both its own contributions and contributions in respect of its jobholders or workers. Regulation 10 makes provision about how interest is to be determined in a notice issued by the Regulator. Regulation 11 sets out the way in which the Regulator will be able to estimate the amount of contributions due by an employer in a compliance notice or unpaid contributions notice, where that employer has failed to pay contributions on behalf, or in respect, of a worker.
Regulations 12 to 14 relate to the Regulator’s powers to issue penalties.
Regulation 15 prescribes periods within which the Regulator may review a notice under section 43 of the Act if the Regulator is asked to do so by the person to whom the notice is issued, or if the Regulator considers it to be appropriate. It also sets out three presumptions relating to the issue of a notice.
Regulation 16 sets out the time limits within which—
a complaint is made to the Regulator about a contravention of section 54 of the Act, or
the Regulator informs the employer of an investigation of such a contravention,
in order for the Regulator to issue a compliance notice in respect of that contravention.
An assessment of the cost to business of these Regulations is included in a Regulatory Impact Assessment, a copy of which has been laid in the Business Office and the Library of the Northern Ireland Assembly. Copies of the Assessment are available from the Department for Social Development, Social Security Policy and Legislation Division, Level 1, James House, 2-4 Cromac Avenue, Gasworks Business Park, Ormeau Road, Belfast BT7 2JA or from the website: http://www.dsdni.gov.uk/index/ssa/ssani-publications/ssani-pensions-publications.htm. A copy of the Assessment is also annexed to the Explanatory Memorandum which is available alongside this Statutory Rule on the website: http://www.opsi.gov.uk/legislation/northernireland/ni-srni.htm.
See regulation 12 of S.R. 2010 No. 122
Section 107A was inserted by Article 10 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)) and subsection (7A) was substituted by Article 245(2) of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))
Article 49(8) was substituted with Article 49(8) to (13) by Article 11(1) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 and paragraph (9)(b) was substituted by Article 246(1) of the Pensions (Northern Ireland) Order 2005
Article 86(1) was substituted by Article 246(2) of the Pensions (Northern Ireland) Order 2005
The Statistics Board is established by section 1 of the Statistics and Registration Service Act 2007 (c. 18)
Section 3(1) is substituted by paragraph 2(2) of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.))
Article 83 was substituted by section 61(1) of the Pensions (No. 2) Act (Northern Ireland) 2008
Article 67 is amended by section 60(2) of the Pensions (No. 2) Act (Northern Ireland) 2008
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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys