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Pension Schemes (Northern Ireland) Act 1993
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Changes over time for: Section 20E
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Changes to legislation:
Pension Schemes (Northern Ireland) Act 1993, Section 20E is up to date with all changes known to be in force on or before 30 November 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 20E:
- Act power to modify conferred by S.I. 2005/255 (N.I.) art. 281(3)(a)(i)
- s. 42(1A) (1B) inserted by 2008 c. 13 (N.I.) s. 82(2)
- s. 42(1A) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 7
- s. 42A inserted by 2008 c. 13 (N.I.) s. 82(3)
- s. 42A heading words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 8(b)
- s. 42A(1)(c) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 8(a)
- s. 67(1A) inserted by 2016 c. 1 (N.I.) s. 39(2)(b)
- s. 78A inserted by 2016 c. 1 (N.I.) Sch. 1 para. 2
- s. 79(1A)-(1AC) substituted for s. 79(1A) by 2016 c. 1 (N.I.) Sch. 1 para. 3
- s. 80-80F substituted for s. 80 by 2016 c. 1 (N.I.) Sch. 1 para. 4
- s. 81A inserted by 2016 c. 1 (N.I.) Sch. 1 para. 5
- s. 82A 82B inserted by 2016 c. 1 (N.I.) Sch. 1 para. 6
- s. 97AI(7)(a)(x) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(4)(a)
- s. 97AI(7)(b)(viii) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(4)(b)
- s. 109(4)(4A) substituted for s. 109(4) by 2016 c. 1 (N.I.) s. 38(5)
- s. 141(4)(5) added by S.I. 2005/255 (N.I.) art. 251
- s. 142(6A) inserted by S.I. 2005/255 (N.I.) Sch. 10 para. 19(b)
- s. 170A inserted by 2008 c. 13 (N.I.) Sch. 9 para. 1
- Sch. 2 para. A1 inserted by 2016 c. 1 (N.I.) Sch. 1 para. 8
- Sch. 2 para. 3A omitted by 2016 c. 1 (N.I.) Sch. 1 para. 9
- specified provision(s) amendment to savings in S.R. 2016/106 for effects of 2015 c. 5 (N.I.), Sch. 13 by S.R. 2016/162 art. 5
- specified provision(s) savings for effects of 2015 c. 5 (N.I.), Sch. 13 by S.R. 2016/106 art. 2
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act power to modify conferred by S.I. 2005/255 (N.I.) art. 281(3)(a)(i)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 42(1A) (1B) inserted by 2008 c. 13 (N.I.) s. 82(2)
- s. 42(1A) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 7
- s. 42A inserted by 2008 c. 13 (N.I.) s. 82(3)
- s. 42A heading words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 8(b)
- s. 42A(1)(c) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 8(a)
- s. 67(1A) inserted by 2016 c. 1 (N.I.) s. 39(2)(b)
- s. 78A inserted by 2016 c. 1 (N.I.) Sch. 1 para. 2
- s. 79(1A)-(1AC) substituted for s. 79(1A) by 2016 c. 1 (N.I.) Sch. 1 para. 3
- s. 80-80F substituted for s. 80 by 2016 c. 1 (N.I.) Sch. 1 para. 4
- s. 81A inserted by 2016 c. 1 (N.I.) Sch. 1 para. 5
- s. 82A 82B inserted by 2016 c. 1 (N.I.) Sch. 1 para. 6
- s. 97AI(7)(a)(x) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(4)(a)
- s. 97AI(7)(b)(viii) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(4)(b)
- s. 109(4)(4A) substituted for s. 109(4) by 2016 c. 1 (N.I.) s. 38(5)
- s. 141(4)(5) added by S.I. 2005/255 (N.I.) art. 251
- s. 142(6A) inserted by S.I. 2005/255 (N.I.) Sch. 10 para. 19(b)
- s. 170A inserted by 2008 c. 13 (N.I.) Sch. 9 para. 1
- Sch. 2 para. A1 inserted by 2016 c. 1 (N.I.) Sch. 1 para. 8
- Sch. 2 para. 3A omitted by 2016 c. 1 (N.I.) Sch. 1 para. 9
[F120EProcedural requirementsN.I.
(1)This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 20B.
(2)[F2The employer ] [F2Each relevant person (if any)] in relation to the scheme must consent to the GMP conversion in advance.
[F3(2A)For the purposes of subsection (2) a person is “relevant” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.]
(3)The trustees must take all reasonable steps to—
(a)consult [F4the earner] [F4P] in advance, and
(b)notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.
(4)[F5The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—
(a)that the GMP conversion will occur or has occurred, and
(b)that it affects the earner.]]
Textual Amendments
F1Ss. 20A-20H inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(3), 21(1); S.R. 2009/75, art. 2(a)(b)
F2Words in s. 20E(2) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(a), 3(4)(b)
F3S. 20E(2A) inserted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(b), 3(4)(b)
F4Word in s. 20E(3)(a) substituted (28.4.2022 for specified purposes) by Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(c), 3(4)(b)
F5S. 20E(4) omitted (28.4.2022 for specified purposes) by virtue of Pension Schemes (Conversion of Guaranteed Minimum Pensions) Act 2022 (c. 33), ss. 2(5)(d), 3(4)(b)
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