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Changes over time for: Paragraph 5
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
This version of this cross heading contains provisions that are prospective.
Status
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- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
Pensions (No. 2) Act (Northern Ireland) 2008, Paragraph 5 is up to date with all changes known to be in force on or before 04 March 2025. 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.
Changes to Legislation
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Changes and effects yet to be applied to Schedule 9 Paragraph 5:
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
Prospective
This section has no associated Explanatory Notes
5 After Article 171 (fraud compensation levy) insert—N.I.
“Fraud compensation levy: interest for late payment
171A—(1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a fraud compensation levy.
(2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.
(3) Interest payable by a person by virtue of this Article is a debt due from the person to the Board.
(4) Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf.
(5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to—
(a)the collection and recovery of interest;
(b)the circumstances in which interest may be waived.”.
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