- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2015)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2016
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Pension Schemes (Northern Ireland) Act 1993, Section 12 is up to date with all changes known to be in force on or before 04 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Subject to subsection (2), for the purpose of section 10(2) the earner’s earnings factor for any relevant year (so far as derived as mentioned in that section) shall be taken to be that factor as increased by the same percentage as that prescribed for the increase of that factor by the last order under Article 23 of the M1Social Security Pensions (Northern Ireland) Order 1975 or section 130 of the M2Social Security Administration (Northern Ireland) Act 1992 to come into operation before the end of the final relevant year.
(2)The scheme may provide that the earnings factors of an earner whose service in contracted-out employment by reference to the scheme is terminated before the final relevant year shall be determined for the purposes of section 10(2) by reference to the last such order to come into operation before the end of the tax year in which that service ends (“the last service tax year”).
(3)Where a scheme provides as mentioned in subsection (2) the scheme shall provide for the weekly equivalent mentioned in section 10(2) to be increased by at least [F1the prescribed percentage for each relevant year after the last service tax year; and the provisions included by virtue of this subsection may also conform with such additional requirements as may be prescribed]
(4)Except in such cases or classes of case as may be prescribed, the provision made by virtue of subsections (2) and (3) must be the same for all members of the scheme.
(5)In this section—
[F2“relevant year” means any tax year in the earner’s working life,]
[F3“final relevant year” means the last tax year in the earner’s working life.]
Textual Amendments
F1Words in s. 12(3) substituted (6.4.1996 for certain purposes only otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 21(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
F2S. 12(5): Definition of “relevant year” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 3 (with transitional provisions in art. 75(1)); S.R. 2000/133, art. 2(3), Sch. Pt. II
F3Definition of “final relevant year” in s. 12(5) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 21(b); S.R. 1997/192, art. 2(b)
Modifications etc. (not altering text)
C1S. 12(1) modified (6.4.1997) by S.R. 1996/509, reg. 6(5)
C2S. 12(1)(5) applied (1.11.1995) by S.R. 1995/389, arts. 4(1)(3)
C3S. 12(3) modified (28.3.1997) by S.R. 1997/192, art. 3 (with art. 9)
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