The Pensions (Northern Ireland) Order 1995
Part IIntroductory
1Title and commencement
2Interpretation
PART IIOccupational Pensions
Supervision by the Authority
3Prohibition orders
4Suspension orders
5Removal of trustees: notices
6Removal or suspension of trustees: consequences
7Appointment of trustees
8Appointment of trustees: consequences
9Removal and appointment of trustees: property
10Civil penalties
11Powers to wind up schemes
12Powers to wind up public service schemes
13Injunctions
14Restitution
15Directions
Member-nominated trustees and directors
16Requirement for member-nominated trustees
17Exceptions
18Corporate trustees: member-nominated directors
19Corporate trustees: exceptions
20Selection, and eligibility, of member-nominated trustees and directors
21Member-nominated trustees and directors: supplementary
Independent trustees
22Circumstances in which following provisions apply
23Requirement for independent trustee
24Members' powers to apply to High Court to enforce duty
25Appointment and powers of independent trustees: further provisions
26Insolvency practitioner or official receiver to give information to trustees
Trustees: general
27Trustee not to be auditor or actuary of the scheme
28Article 27: consequences
29Persons disqualified for being trustees
30Persons disqualified: consequences
31Trustees not to be indemnified for fines or civil penalties
Functions of trustees
32Decisions by majority
33Investment powers: duty of care
34Power of investment and delegation
35Investment principles
36Choosing investments
37Payment of surplus to employer
38Power to defer winding up
39Exercise of powers by member trustees
Functions of trustees or managers
40Restriction on employer-related investments
41Provision of documents for members
Employee trustees
42Time off for performance of duties and for training
43Payment for time off
44Time limit for proceedings
45Remedies
46Right not to suffer detriment in employment or be unfairly dismissed
Advisers
47Professional advisers
48“Blowing the whistle”
Receipts, payments and records
49Other responsibilities of trustees, employers, etc.
Resolution of disputes
50Resolution of disputes
Indexation
51Annual increase in rate of pension
52Restriction on increase where member is under 55
53Effect of increases above the statutory requirement
54Articles 51 to 53: supplementary
55Article 51: end of annual increase in GMP
Minimum funding requirement
56Minimum funding requirement
57Valuation and certification of assets and liabilities
58Schedules of contributions
59Determination of contributions: supplementary
60Serious underprovision
61Articles 56 to 60: supplementary
Equal treatment
62The equal treatment rule
63Equal treatment rule: supplementary
64Equal treatment rule: exceptions
65Equal treatment rule: consequential alteration of schemes
66Equal treatment rule: effect on terms of employment, etc.
Modification of schemes
67Restriction on powers to alter schemes
68Power of trustees to modify schemes by resolution
69Grounds for applying for modifications
70Article 69: supplementary
71Effect of orders under Article 69
72Modification of public service pension schemes
Winding up
73Preferential liabilities on winding up
74Discharge of liabilities by insurance, etc.
75Deficiencies in the assets
76Excess assets on winding up
77Excess assets remaining after winding up: power to distribute
Decisions of Compensation Board
78Review of Compensation Board’s decisions
The compensation provisions
79Cases where compensation provisions apply
80Applications for payments
81Amount of compensation
82Payments made in anticipation
83Surplus funds
84Modification of compensation provisions
Money purchase schemes
85Schedules of payments to money purchase schemes
86Schedules of payments to money purchase schemes: supplementary
87Application of further provisions to money purchase schemes
88Unpaid contributions in cases of insolvency
Assignment, forfeiture, bankruptcy, etc.,
89Inalienability of occupational pension
90Forfeiture, etc.
91Forfeiture by reference to obligation to employer
92Articles 89 to 91: supplementary
93Pension rights of individuals adjudged bankrupt, etc.
Questioning the decisions of the Authority
94Review of decisions
95References and appeals from the Authority
Gathering information: the Authority
96Provision of information: the Authority
97Inspection of premises: the Authority
98Warrants
99Information and inspection: penalties
100Savings for certain privileges, etc.
101Publishing reports: the Authority
Disclosure of information: the Authority
102Restricted information
103Information supplied to the Authority by corresponding overseas authorities
104Disclosure for facilitating discharge of functions by the Authority
105Disclosure for facilitating discharge of functions by other supervisory authorities
106Other permitted disclosures
107Disclosure of information by the Inland Revenue
Gathering information: the Compensation Board
108Provision of information: the Compensation Board
109Information: penalties
110Savings for certain privileges: the Compensation Board
111Publishing reports: the Compensation Board
112Disclosure of information
General
113Breach of regulations
114Overriding requirements
115Powers to modify this Part
116Calculations, etc. under regulations: sub-delegation
117Consultations about regulations
118Crown application
119Consequential amendments
120“Connected” and “associated” persons
121Interpretation of Part II
122Article 121: supplementary
PART IIISTATE PENSIONS
123Equalisation of pensionable age and of entitlement to certain benefits
124Enhancement of additional pension, etc. where family credit or disability working allowance paid
125Additional pension: calculation of surpluses
126Contribution conditions
127Up-rating of pensions increased under section 52 of Contributions and Benefits Act
128Graduated retirement benefit
129Extension of Christmas bonus for pensioners
130Contributions paid in error
131Minor amendments
PART IVCERTIFICATION OF PENSION SCHEMES AND EFFECTS ON MEMBERS' STATE SCHEME RIGHTS AND DUTIES
Introductory
132The “principal appointed day” for Part IV
New certification requirements applying as from the principal appointed day
133New requirements for contracted-out schemes
Reduction in State scheme contributions, payment of rebates and reduction in State scheme benefits
134State scheme contributions and rebates
135Minimum contributions towards appropriate personal pension schemes
136Money purchase and personal pension schemes: verification of ages.
137Reduction in benefits for members of certified schemes
Premiums and return to State scheme
138State scheme, etc. premiums and buyback into State scheme
Protected rights
139Interim arrangements for giving effect to protected rights
140Requirements for interim arrangements
141Interim arrangements: supplementary
142Extension of interim arrangements to occupational pension schemes
143Discharge of protected rights on winding up: insurance policies
Miscellaneous
144Monitoring personal pension schemes
145Earner employed in more than one employment
146Hybrid occupational pension schemes
Minor and consequential amendments
147Minor and consequential amendments related to Articles 133 to 146
PART VMISCELLANEOUS AND GENERAL
Transfer values
148Extension of scope of right to cash equivalent
149Right to guaranteed cash equivalent
150Right to guaranteed cash equivalent: supplementary
Penalties
151Breach of regulations under the Pension Schemes Act
Pensions Ombudsman
152Employment of staff by the Pensions Ombudsman
153Jurisdiction of Pensions Ombudsman
54Allowances
155Disclosing information
156Interest on late payment of benefit
Modification and winding up of schemes
157Repeal of sections 132 to 139 of Pension Schemes Act
Personal pensions
158Annual increase in rate of personal pension
159Article 158: supplementary
160Power to reject notice choosing appropriate personal pension scheme
Levy
161Levy
Pensions on divorce, etc.
162Pensions on divorce, etc.
Official and public service pensions
163Equal treatment in relation to official pensions
164Information about public service schemes
General minor and consequential amendments
165General minor and consequential amendments
Subordinate legislation, etc.
166Orders and regulations (general provisions)
167Assembly, etc. control of orders and regulations
168Repeals
SCHEDULES
SCHEDULE 1Amendments consequential on Part II
The Industrial Relations (Northern Ireland) Order (NI 16)
1The Industrial Relations (Northern Ireland) Order 1976 is amended as...
2In Article 22D(4) (dismissal on grounds of assertion of statutory...
3In Article 32(2A) (additional award for failure to comply with...
4In Article 33(2) (compensation for unfair dismissal), after “and (b)”...
5In Article 34(6) (calculation of basic award), after “and (b)”...
6In Article 39(1) (interim relief), in sub-paragraph (b), after “and...
7In Article 39A(1) (procedure on hearing application, etc.), in sub-paragraph...
8In Article 62(1) (conciliation officers), after sub-paragraph (ab) add— or...
9In Article 79 (application to the Crown), in paragraph (1),...
The Companies (Northern Ireland) Order 1986 (NI 6)
10In Article 442(1) of the Companies (Northern Ireland) Order 1986...
The Insolvency (Northern Ireland) Order 1989 (NI 19)
11In Article 283 of the Insolvency (Northern Ireland) Order 1989...
The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
12The Pension Schemes Act is amended as follows.
13In section 2 (registration), after subsection (2) insert—
14Sections 73 to 76 (assignment, forfeiture, etc. of short service...
15In section 78 (supplementary regulations), for “75” (in both places)...
16Section 98 to 104 (annual increase in pensions in payment)...
17Section 108 (restrictions on investment in employer-related assets) is repealed....
18Section 110 (documents for members, etc.) is repealed.
19In section 111(1), omit “or 110(1)(b)”.
20Section 112 (regulations as to auditors) is repealed.
21Section 114 (equal access) is repealed.
22Sections 115 to 118 (independent trustees) are repealed.
23In section 125 (overriding requirements)— (a) in subsection (1), omit...
24In section 128 (bringing schemes into conformity with indirectly-applying requirements),...
25In section 129(1) (advice of the Board), omit “, the...
26In section 130 (determination of questions), omit—
27In section 132(2)(e)(iv) (applications to modify schemes), omit “or the...
28In section 135(2) (functions of the Board), omit “, the...
29In section 136(4) (effect of orders), omit paragraph (c) and...
30Section 140 (deficiencies in assets on winding up) is repealed....
31In section 149 (power to modify Act)—
32In section 150(1) (application of provisions to personal pension schemes),...
33In section 155 (inalienability of certain pensions), after subsection (4)...
34In section 165 (determination of questions by the Department), omit...
35In section 173 (meaning of “manager”), after “1992” insert “or...
36In section 176 (general interpretation)— (a) in subsection (1)—
37In section 178 (sub-delegatioN), in subsection (3)—
38In Schedule 6 (re-enactment or amendment of certain provisions not...
39In Schedule 7 (consequential amendments), omit paragraph 10.
SCHEDULE 2EQUALISATION
PART IPENSIONABLE AGES FOR MEN AND WOMEN
Rules for determining pensionable age
1The following rules apply for the purposes of the enactments...
Rules
PART IIENTITLEMENT TO CERTAIN PENSION AND OTHER BENEFITS
Pension increases for dependent spouses
2(1) For sections 83 and 84 of the Contributions and...
Category B retirement pensions
3(1) For sections 49 and 50 of the Contributions and...
Home responsibilities protection
4(1) In paragraph 5 of Schedule 3 to the Contributions...
Additional pension
5In section 46(2) of the Contributions and Benefits Act (benefits...
Increments
6(1) In section 54(1) of the Contributions and Benefits Act...
Graduated retirement benefit
7In section 62(1) of the Contributions and Benefits Act (graduated...
Christmas bonus for pensioners
8In section 145(4) of that Act (Christmas bonus: supplementary), for...
Part IIIConsequential amendments
9In the Contributions and Benefits Act— (a) in section 121(1)...
10In section 167(1) of the Administration Act (interpretation), for the...
11In Article 25 of the Trade Union and Labour Relations...
12For section 45 of the Pension Schemes Act, including the...
13In section 176(1) of that Act (interpretation), for the definition...
Pension increases for dependent spouses
14In the Contributions and Benefits Act— (a) in section 25(6)(c)...
15In the Social Security (Incapacity for Work) (Northern Ireland) Order...
16In the Jobseekers (Northern Ireland) Order 1995, in Schedule 2,...
17Paragraphs 14 to 16 have effect on 6th April 2010....
Category B retirement pensions
18(1) In section 20(1)(f) of the Contributions and Benefits Act...
5A(1) Where— (a) a widow or widower (call that person...
5A(1) This paragraph applies where W (referred to in paragraph...
6(1) This paragraph applies where W (referred to in paragraph...
19In section 42 of the Pension Schemes Act (effect of...
SCHEDULE 3AMENDMENTS RELATING TO PART IV, ETC.
The Country Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
1In section 116A(2) of the Country Courts Act (Northern Ireland)...
The Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))
2In section 2A(2) of the Resident Magistrates' Pensions Act (Northern...
The Lands Tribunal and Compensation Act (Northern Ireland) 1964 (c. 29 (N.I.))
3In section 2A(2) of the Lands Tribunal and Compensation Act...
The Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1969 (c. 7 (N.I.))
4In section 2A(9) of the Superannuation (Miscellaneous Provisions) Act (Northern...
The Social Security (Northern Ireland) Act 1975 (c. 15)
5In Schedule 10 to the Social Security (Northern Ireland) Act...
The Judicial Pensions Act 1981 (c. 20)
6In section 14A(2) of the Judicial Pensions Act 1981 (modifications...
The Companies (Northern Ireland) Order 1986 (NI 6)
7In Schedule 2 to the Companies (Northern Ireland) Order 1986...
The Income and Corporation Taxes Act 1988 (c. 1)
8In section 649 of the Taxes Act 1988 (minimum contributions...
The Social Security (Northern Ireland) Order 1989 (NI 13)
9In the Social Security (Northern Ireland) Order 1989, omit Article...
10In Schedule 5 to that Order (equal treatment in employment-related...
The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
11In Schedule 1 to the Contributions and Benefits Act (supplementary...
The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
12(1) The Administration Act is amended as follows.
The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
13The Pension Schemes Act is amended as follows.
14In the provisions listed in the first column of the...
15In section 3 (issue of certificates)— (a) in subsections (1)...
16In section 4 (definition of terms)— (a) in subsection (2),...
17In section 5 (requirements for certification), in subsection (3), omit...
18In section 6 (protected rights), in subsection (2)(a), after “minimum...
19In section 9 (minimum pensions for earners), in subsection (2)(a),...
20In section 10 (earner’s guaranteed minimum)— (a) omit subsection (3),...
21In section 12 (revaluation of earnings factors)—
22In section 13 (minimum pensions for widows and widowers), at...
23Section 18 (financing of benefits) is repealed.
24In section 19 (securing of benefits)— (a) omit subsections (1)...
25Section 20 (sufficiency of resources) is repealed.
26In section 21 (conditions as to investments, etc.)—
27In section 24 (ways of giving effect to protected rights)—...
28In section 25 (the pension and annuity requirements), in subsection...
29In section 27 (investment and resources of schemes)—
30In section 30 (cancellation, etc., of certificates)—
31Sections 31 (surrender, etc: issue of further certificates) and 32...
32For section 33 substitute— Alteration of rules of contracted-out schemes....
33In section 34 (alteration of rules of appropriate schemes)—
34In section 39 (payment of minimum contributions), in subsection (1),...
35In section 41 (minimum contributions towards personal pension schemes), omit...
36In section 42(1) (effect of entitlement to guaranteed minimum pensions...
37In section 46 (powers to approve arrangements for scheme ceasing...
38In section 47 (calculation of GMPs preserved under approved arrangements),...
39In section 48 (supervision of schemes which have ceased to...
40In section 49 (supervision: former contracted-out schemes)—
41In section 50 (supervision: former appropriate personal pension schemes)—
42scheme premiums), omit subsections (1) and (3) to (6).
43In Section 52 (provisions supplementary to section 51)—
44In section 54 (amount of premiums under section 51), omit...
45Section 55 (alternative basis for revaluation) is repealed.
46In section 56 (effect of payment of premiums on rights)—...
47In section 57 (deduction of contributions equivalent premium from refund...
48In section 58 (no recovery of premiums from earners)—
49In section 59 (further provisions concerning calculations relating to premiums)—...
50Sections 60 to 62 (actuarial tables, former and future earners...
51In sections 63 and 64 (non-payment of state scheme premiums),...
52In section 80(5), omit paragraph (b) and the preceding “or”....
53In section 92 (right to cash equivalent: exercise of options)—...
54Sections 129 to 131 (advice and determinations as to conformity...
55In section 151 (requirement to give information to the Department...
56In section 154 (disclosure of information between government departments)—
57In section 160 (Crown employment)— (a) in subsection (1)(b)(i), omit...
58In section 161 (application of certain provisions to cases with...
59In section 162(5) (reciprocity with other countries), omit “167, 168”....
60In section 165 (determinations by the Department)—
61In section 166 (questions arising in proceedings), in subsection (1)(b),...
62Sections 167 and 168 (reviews and appeals) are repealed.
63In section 169 (grants), for “Board” (in both places) substitute...
64In section 171 (fees), for “either by the Department or...
65In section 172 (general financial arrangements)— (a) in subsection 2(b)—...
66In section 176 (general interpretation)— (a) in subsection (1)—
67In section 177 (orders and regulations)— (a) in subsection (1),...
68In section 178 (sub-delegation), omit “,167, 168” in subsection (1),...
69Section 179 (consultation about regulations) is repealed.
70In Schedule 1 (certification regulations)— (a) in paragraph 2(1), for...
71In Schedule 3 (Priority in bankruptcy)— (a) in paragraph 3(1),...
72In Schedule 5 (transitional provisions and savings), omit paragraph 11....
The Pensions Act 1995 (c. 26)
73In Schedule 5 to the Pensions Act 1995, omit paragraph...
SCHEDULE 4GENERAL MINOR AND CONSEQUENTIAL AMENDMENTS
The Judicial Pensions and Retirement Act 1993 (c. 8)
1In section 13(9) of the Judicial Pensions and Retirement Act...
The Social Security (Contributions and Benefits) (Northern Ireland) Act 1992 (c. 7)
2In section 170 of the Contributions and Benefits Act, before...
The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
3In section 135 of the Social Security Administration (Northern Ireland)...
The Pension Schemes (Northern Ireland) Act 1993 (c. 49)
4The Pension Schemes Act is amended as follows.
5In section 91(1) (ways of taking right to cash equivalent),...
6In section 93 (calculation of cash equivalents)—
7In section 94 (variation and loss of rights to cash...
8In section 95 (trustees' duties after exercise of an option...
9After section 154, insert— Other disclosures by the Department. (1) The Department may, in spite of any obligation as...
10In section 160(1)(b)(i) (Crown employment), omit from “132” to “139,”....
11In section 162(5) (reciprocity with other countries), omit from “132”...
12In section 172(2)(b)(i) (general financial arrangements), omit from “132” to...
13In section 176 (general interpretation)— (a) in subsection (1), for...
14In section 178 (sub-delegation), in subsection (3)(b), after “prepared” insert...
15In Schedule 7, omit paragraph 35.
16(1) Schedule 8 (transitory modifications) is amended as follows.
SCHEDULE 5Repeals
Part IOccupational Pensions
Part IIState Pensions, Etc.
Part IIICertification of Pension Schemes, etc.
Part IVMiscellaneous and General

1995 No. No. 3213 (N.I. 22)

NORTHERN IRELAND

The Pensions (Northern Ireland) Order 1995

Made

Laid before Parliament

Coming into operation in accordance with Article 1

At the Court at Buckingham Palace, the 13th day of December 1995

Present,

The Queen’s Most Excellent Majesty in Council

Whereas this Order is made only for purposes corresponding to those of the Pensions Act 19951:

Now, therefore, Her Majesty, in exercise of the powers conferred by paragraph 1 of Schedule 1 to the Northern Ireland Act 19742 (as modified by section 179 of the Act of 1995) and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—