- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
39.—(1) Section 51(2B) of the 1993 (NI) Act(1) (by virtue of which a contributions equivalent premium must be paid in any case where the earner has no accrued right to benefit under the scheme) does not apply if any of the following paragraphs of this regulation apply.
(2) This paragraph applies where—
(a)the earner’s service in the employment ceased on the earner’s death; and
(b)the earner left a surviving spouse or civil partner who is not entitled to any of the following benefits—
(i)a widowed mother’s allowance under section 37 of the Contributions and Benefits (NI) Act;
(ii)a widow’s pension under section 38 of that Act;
(iii)a widowed parent’s allowance under section 39A of that Act(2);
(iv)a bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015(3).
(3) This paragraph applies where the earner is a woman who has made, or is treated as having made, an election under regulations made under section 19(4) of the Contributions and Benefits (NI) Act, which has not been revoked, that her liability in respect of primary Class 1 contributions is to be at a reduced rate.
(4) This paragraph applies where, on termination of an earner’s pensionable service, the earner elects to acquire a right to a cash transfer sum in accordance with section 97AB(1)(a)(4) of the 1993 (NI) Act (right to cash transfer sum and contribution refund).
Subsection (2B) was inserted by paragraph 7(2) of Schedule 2 to the Welfare Reform and Pensions Act 1999.
Section 39A was inserted by Article 52(2) of S.I. 1999/3147 (N.I. 11) and amended by paragraph 74 of Schedule 24 to, and Schedule 30 to, the Civil Partnership Act 2004, paragraph 29 of Schedule 1 to the Child Benefits Act 2005 and section 47 of the Welfare Reform Act (Northern Ireland) 2007 (c.7 (N.I.)).
Section 97AB was inserted by Article 241 of the 2005 Order.
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