- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2014)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 06/04/2015
Point in time view as at 06/04/2014.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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2. Where an occupational pension scheme was a contracted-out scheme at any time before the abolition date(1)—N.I.
(a)the date of birth used in determining the appropriate age-related percentage for the purposes of section 38A(2) of the 1993 Act (reduced rate of Class 1 contributions, and rebates);
(b)the name and postal address or electronic address of a person who can be contacted if the date of birth is incorrect, and
(c)the amount of the contributions referred to in paragraph 1 paid to the scheme in respect of the member during the scheme years referred to in that paragraph which is attributable to—
(i)the minimum payments made by the member’s employer;
(ii)any payments made by the Department in accordance with Article 9(1) of the Social Security (Northern Ireland) Order 1986(3) (schemes becoming contracted-out between 1986 and 1993);
(iii)any age-related payments made by HMRC in accordance with section 38A(3) of the 1993 Act.
Commencement Information
I1Sch. 6 para. 2 in operation at 6.4.2014, see reg. 1(1)
The date appointed for the coming into operation of section 13(1) of the Pensions Act (Northern Ireland) 2008 was 6th April 2012
Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995 and amended by paragraph 96 of Schedule 6 to the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10), paragraph 52 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, paragraph 7 of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30), paragraph 42 of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19), paragraph 17 of Schedule 4 to the Pensions Act (Northern Ireland) 2008, paragraph 11 of Schedule 7 to the Pensions (No. 2) Act (Northern Ireland) 2008 and Article 4(8) of S.R. 2012 No. 124
S.I. 1986/1888 (N.I. 18); Article 9 was repealed by Part 1 of Schedule 4 to the Pension Schemes (Northern Ireland) Act 1993; see also paragraph 21 of Schedule 5 to that Act
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