Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
4.—(1) The Transfer of Employment (Pension Protection) Regulations (Northern Ireland) 2005(1) are amended in accordance with paragraphs (2) to (5).
(2) In regulation 1 (citation, commencement, application and interpretation) for paragraph (3) substitute—
“(3) In these Regulations “remuneration period” means a period in respect of which the employee is paid remuneration.
(4) In calculating the amount of the employee’s remuneration for the purposes of these Regulations—
(a)only payments made in respect of basic pay shall be taken into account and bonus, commission, overtime and similar payments shall be disregarded, and
(b)no account shall be taken of any deductions which are made in respect of tax, national insurance or pension contributions.
(5) In calculating the amount of a transferee’s pension contributions for the purposes of these Regulations in the case of a scheme which is contracted-out by virtue of section 5(2) of the Pension Schemes Act (requirements for certification of schemes: general), minimum payments within the meaning of that Act shall be disregarded.
(6) In these Regulations any reference to a numbered Article is a reference to the Article of the Pensions (Northern Ireland) Order 2005 bearing that number.”.
(3) For the heading to regulation 2 (requirements concerning a transferee’s pension scheme) substitute “Requirements where the transferee’s pension scheme is not a money purchase scheme”.
(4) In regulation 2 for paragraph (2) substitute—
“(2) In this regulation—
“pensionable pay” means that part of the remuneration payable to a member of a scheme by reference to which the amount of contributions and benefits are determined under the rules of the scheme;
“relevant contributions” means contributions—
made by the transferee in respect of each remuneration period in respect of which the employee contributes to the scheme, and
the amount of which is—
where the employee’s contributions are less than 6 per cent. of the employee’s remuneration, not less than the contributions made by the employee, or
where the employee’s contributions equal or exceed 6 per cent. of the employee’s remuneration, not less than 6 per cent. of that remuneration.”.
(5) For regulation 3 (requirements concerning a transferee’s pension contributions) substitute—
3.—(1) In a case where these Regulations apply, the transferee’s contributions are relevant contributions for the purposes of paragraphs (2)((money purchase scheme) and (3) to (5) (stakeholder pension scheme) of Article 235, if—
(a)the contributions are made in respect of each remuneration period in respect of which the employee contributes to the scheme, and
(b)paragraph (2) or (3) is satisfied.
(2) This paragraph is satisfied if the amount contributed by the transferee in respect of each remuneration period is—
(a)where the employee’s contributions are less than 6 per cent. of the employee’s remuneration, an amount not less than the contributions made by the employee;
(b)where the employee’s contributions equal or exceed 6 per cent. of the employee’s remuneration, an amount not less than 6 per cent. of that remuneration.
(3) This paragraph is satisfied if—
(a)in respect of the remuneration period immediately before the relevant time—
(i)the transferor had been required to make contributions, and
(ii)those contributions had been solely for the purpose of producing money purchase benefits for the employee, and
(b)the amount contributed by the transferee is not less than the amount the transferor had been required to contribute.”.
Section 5 was amended by Article 133(3) of, and paragraph 14 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995, paragraph 38 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), Article 260 of the Pensions (Northern Ireland) Order 2005, section 12(4) of, and Part 6 of Schedule 6 to, the Pensions Act (Northern Ireland) 2008 (c. 1 (N.I.)) and Article 8(2) of S.I. 2006/745; see also regulation 27 of S.R. 1996 No. 493
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