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Pension Schemes Act 1993

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

63Further provisions concerning calculations relating to premiums

(1)The following amounts shall be certified by the Secretary of State—

(a)the costs mentioned in subsections (1), (2) and (6) of section 58,

(b)the amount of the difference mentioned in subsection (4) of that section,

(c)the cost of providing the appropriate percentage of the guaranteed minimum pension for the purposes of section 60, and

(d)the amount mentioned in section 61(2).

(2)The cash equivalents mentioned in section 58(3) and section 60(7)(a) shall be calculated and verified in the prescribed manner.

(3)If the Secretary of State—

(a)cannot readily ascertain the amount of any earnings in any tax week relevant for determining the costs referred to in subsection (1) or (2) of section 58, or

(b)is satisfied that records of earnings relevant for determining the amount mentioned in subsection (4) of that section have not been maintained or retained or are otherwise unobtainable,

then he may for that purpose—

(i)compute, in such manner as he thinks fit, an amount which shall be regarded as the amount of those earnings; or

(ii)take their amount to be such sum as he may specify in the particular case,

and he may certify the costs referred to in section 58(1) and (2) accordingly.

(4)Where the Secretary of State subsequently ascertains the amount of such earnings as are mentioned in paragraph (a) of subsection (3)—

(a)if it appears to him that the amount of the accrued rights premium or, as the case may be, the pensioner’s rights premium would have been less if he had not made the calculation on the basis described in subsection (3), he shall refund the difference to the prescribed person, and

(b)if it appears to the Secretary of State that that premium would have been greater if he had not made the calculation on that basis, the prescribed person shall pay the difference to him.

(5)For the purposes of subsection (1) the Secretary of State may make such adjustments as he thinks necessary for avoiding fractional amounts.

Yn ôl i’r brig

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