The Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016

Amendments relating to cessation of contracting-out before the second abolition date N.I.

21.—(1) The 1996 Regulations are amended in accordance with paragraphs (2) to (7).

(2) In regulation 44 (notifications)—

(a) in paragraph (1)—

(i) after “treated as terminated” insert “before the second abolition date”;

(ii) after “regulation 43” insert “(as it had effect immediately before that date)”;

(b) in paragraph (2) for “A notification required to be given under paragraph (1) may be given at any time within the period of one month before the expected date of termination but if not so given” substitute “If a notification required to be given under paragraph (1) was not given before the expected date of termination it”;

(c) in paragraph (4) after “In any case where” insert “, before the second abolition date,”;

(d) in paragraph (7)(1)—

(i) for “has been issued” substitute “was issued”;

(ii) for “relates”, in both places where it occurs, substitute “related”.

(3) In regulation 45 (approval of arrangements for schemes ceasing to be contracted out)—

(a) in paragraph (1)—

(i) for “Subject to regulation 74 (transitional arrangements relating to schemes ceasing to contract out before the principal appointed day), for” substitute “For”;

(ii) for “arrangements shall not” substitute “arrangements for cessation of contracting-out before the second abolition date shall not”;

(b) in paragraph (2)(2) for “section 8C of the Act (transfer or discharge of section 5(2B) rights)” substitute “section 33A(3) of the Act (transfer of liabilities etc: schemes contracted-out on or after 6 April 1997)”;

(c) in paragraph (3)(a)(4) for “the scheme must continue” substitute “the scheme must, until the second abolition date, continue”.

(4) In regulation 46 (supervision of schemes that have ceased to contract out) in the heading after “contract out” add “before the second abolition date”.

(5) In regulation 47 (circumstances in which the Commissioners for Her Majesty’s Revenue and Customs may vary or cancel a contracting-out certificate)—

(a) in paragraph (1)—

(i) for “applies” substitute “applied”;

(ii) after “from such date” insert “(being a date before the second abolition date)”;

(b) in paragraph (2)(a) and (b) after “in a case of a” insert “scheme that was a”.

(6) In regulation 76(1) (prevention of recovery by employers of Class 1 contributions where certificate cancelled under section 32(3) of the Act) after “the Act” insert “before the second abolition date”.

(7) In regulation 79 (revocations) for “regulations 73, 77 and 78” substitute “regulation 43 of the Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015(5) and regulation 7 of the Occupational Pension Schemes (Schemes that were Contracted-out) Regulations (Northern Ireland) 2016”.

Commencement Information

I1 Reg. 21 in operation at 6.4.2016, see reg. 1(a)

(1)

Paragraph (7) was amended by Article 12(8) of S.R. 2012 No. 124

(2)

Paragraph (2) was amended by regulation 6(15) of S.R. 2012 No. 120 and Article 12(9)(a) of S.R. 2012 No. 124

(3)

Section 33A is inserted by paragraph 25 of Schedule 13 to the Pensions Act (Northern Ireland) 2015

(4)

Paragraph (3) was amended by regulation 3(3)(a) of S.R. 1997 No. 162 and Article 12(9)(b) of S.R. 2012 No. 124

(5)

S.I. 2015/1677