http://www.legislation.gov.uk/nisr/2002/109/regulation/2/madeThe Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations (Northern Ireland) 2002Personal pensionsOccupational pensionsGovernment Printer for Northern Ireland2017-09-20PENSIONSThese Regulations amend various regulations which govern the arrangements whereby occupational and personal pension schemes are contracted-out of the State additional pension, and associated matters including those relating to transfer payments, benefits for widows and widowers and the provision of information relating to pension schemes and state scheme rights and duties.Amendment of the Occupational Pension Schemes (Contracting-out) Regulations2.(1)

The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996

S.R. 1996 No. 493; relevant amending regulations are S.R. 1997 No. 160 and S.R. 2000 No. 336. See also S.R. 1997 No. 95 and S.I. 1999/671

shall be amended in accordance with paragraphs (2) to (16).

(2)

In regulation 3(2)

Regulation 3 was amended by S.R. 1997 No. 160

(notices by employers of intended election)—

(a)

sub-paragraph (c) shall be omitted, and

(b)

in sub-paragraph (g)—

(i)

after head (i) there shall be inserted “and”, and

(ii)

head (iii) shall be omitted.

(3)

In regulation 6(2)

Regulation 6 was amended by S.R. 1997 No. 160

(information to be included in an election) sub-paragraphs (e) and (f) shall be omitted.

(4)

In regulation 9

Regulation 9 was amended by S.R. 1997 No. 160

(making of elections by employers for variation or surrender of contracting-out certificates) for paragraph (1) there shall be substituted the following paragraph—(1)

Subject to paragraphs (2), (3) and (7) and regulation 10, an election with a view to the variation or surrender of a contracting-out certificate—

(a)

may be made only after notices of intention have been given in accordance with paragraphs (4) and (5), and

(b)

shall be made in writing to the Inland Revenue.

.

(5)

In regulation 16(1) (requirement to confirm relevant requirements are satisfied) for “written confirmation and such” there shall be substituted “such written confirmation and any”.

(6)

In regulation 18(2) (requirement as to resources of the scheme) after “apply” (in the second place where it occurs) there shall be added “or to any scheme in respect of which any Minister of the Crown or government department has given a guarantee, or made any other arrangements, for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities”.

(7)

For regulation 19 (lump sum benefits and salary related contracted-out schemes) there shall be substituted the following regulation—Lump sum benefits and salary related contracted-out schemes19.

A salary related contracted-out scheme may not provide for the payment of a lump sum instead of a pension except—

(a)

in accordance with—

(i)

regulation 20

Regulation 20 was amended by S.R. 2000 No. 336

(trivial commutation of benefits derived from section 5(2B) rights), or

(ii)

regulation 60

Regulation 60 was amended by S.R. 1997 No. 160

(trivial commutation of guaranteed minimum pensions), or

(b)

to the extent permitted—

(i)

in the case of a scheme which is exempt approved within the meaning of section 592(1) of the Taxes Act or a scheme in respect of which an application for such approval has not yet been determined, under the rules of that scheme in accordance with that approval, or

(ii)

in the case of a scheme which is a relevant statutory scheme within the meaning of section 611A of the Taxes Act

Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act 1989 (c. 26) and amended by paragraph 5(2) of Schedule 5 to the Finance Act 1999 (c. 16)

, under the regulations or rules governing that scheme as a relevant statutory scheme.

.

(8)

In regulation 20 (trivial commutation of benefits derived from section 5(2B) rights)—

(a)

the words from “For the purposes” to “commutation.” shall be numbered as paragraph (1) of that regulation, and

(b)

after that paragraph there shall be added the following paragraphs—(2)

The condition specified in paragraph (1)(a) shall not apply where—

(a)

the scheme is being wound up, or

(b)

where the earner is a member of more than one scheme relating to the same employment, both or all of those schemes are being wound up,

but paragraph (3) shall apply instead.

(3)

Where this paragraph applies, the aggregate amount of benefit which has accrued to the earner at the date of winding up shall be treated for the purposes of paragraph (1)(b) as the amount of all benefits payable to him under the scheme.

.

(9)

After regulation 20 there shall be inserted the following regulation—Suspension of section 5(2B) rights20A.(1)

In so far as a person’s accrued rights under an occupational pension scheme are section 5(2B) rights

The definition of “section 5(2B) rights” was substituted by paragraph 5(2) of the Schedule to S.R. 1997 No. 160 and amended by regulation 4(2) of S.R. 1999 No. 486

, the circumstances specified in paragraph (2) are prescribed for the purposes of Article 90(6) of the Order (forfeiture, etc.).

(2)

The circumstances referred to in paragraph (1) are that—

(a)

the person entitled to payments giving effect to those rights is, in the opinion of the trustees of the scheme, unable to act by reason of mental disorder, and

(b)

there is provision in the scheme which requires that, while the person is so unable to act, amounts equivalent to those payments—

(i)

must, except in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for his maintenance;

(ii)

may, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for the maintenance of any dependants of the pensioner;

(iii)

must, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner or of any dependant of his, be held by the trustees for the pensioner until he is again able to act or, if he should die before that happens, for his estate.

.

(10)

In regulation 23

Regulation 23 was amended by S.R. 2000 No. 336

(requirements for meeting the statutory standard)—

(a)

after paragraph (e) the word “and” shall be omitted, and

(b)

after paragraph (f) there shall be added—and(g)

must take no account of any provision made by the scheme for the suspension, in the circumstances specified in regulation 20A(2), of benefits derived from section 5(2B) rights.

.

(11)

In regulation 31 (deduction of minimum payments from earnings)—

(a)

in paragraph (1) for “Every” there shall be substituted “Subject to paragraph (3A), every”;

(b)

in paragraph (3) for “paragraph (4)” there shall be substituted “paragraphs (3A) and (4)”, and

(c)

after paragraph (3) there shall be inserted the following paragraph—(3A)

Where the payment of emoluments in respect of which minimum payments are payable does not exceed the amount specified in regulations under section 5 of the Contributions and Benefits Act

Section 5 was substituted by paragraph 1 of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30)

(earnings limits and thresholds for Class 1 contributions) as the primary threshold for the purposes of that Act (or the amount which is, in relation to that payment of emoluments, the amount prescribed under that section as the equivalent of that threshold) no amount shall be deducted from those emoluments under this regulation.

.

(12)

In regulation 60(4) (trivial commutation of guaranteed minimum pensions)—

(a)

after “under Part VI” there shall be inserted “or the scheme has made the provisions mentioned in section 12(2) and (3) of the Act

Section 12(3) was amended by paragraph 21(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)). See also S.R. 1997 No. 192 (C. 10)

”;

(b)

in sub-paragraph (a) for “or in either case” there shall be substituted “or, in a case where that section 12(2) and (3) applies,”, and

(c)

in sub-paragraph (c) after “premium” there shall be added “or have made the provisions mentioned in section 12(2) and (3) of the Act”.

(13)

In regulation 61(1)(a) (suspension and forfeiture of guaranteed minimum pension)—

(a)

the words “or otherwise” shall be omitted, and

(b)

for the words from “for amounts equivalent” to the end there shall be substituted

which requires that, in those circumstances, amounts equivalent to the guaranteed minimum pension—

(i)

must, except in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for his maintenance;

(ii)

may, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for the maintenance of any dependants of the pensioner;

(iii)

must, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner or of any dependant of his, be held by the trustees for the pensioner until he is again able to act or, if he should die before that happens, for his estate

.

(14)

In regulation 62(2) (fixed rate revaluation of guaranteed minimum pensions for early leavers)—

(a)

in sub-paragraph (d) for “, 6.25 per cent. compound.” there shall be substituted “but before 6th April 2002, 6.25 per cent. compound;”, and

(b)

after that sub-paragraph there shall be added the following sub-paragraph—(e)

where that period of service terminates on or after 6th April 2002, 4.5 per cent. compound.

.

(15)

In regulation 63 (provision of information about guaranteed minimum pensions)—

(a)

in paragraph (1) for the words from “The prescribed” to “that section)” there shall be substituted the following—

As respects any occupational pension scheme, the persons prescribed for the purposes of section 152(2) of the Act

Section 152 was substituted by paragraph 6 of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)

(information for purposes of contracting-out) are

, and

(b)

in paragraph (2) after sub-paragraph (a), but before the word “or” there shall be inserted—(aa)

whether the scheme is liable in respect of any section 5(2B) rights, protected rights or safeguarded rights;

.

(16)

In regulation 72

Regulation 72 was amended by S.R. 1997 No. 160

(transitional requirements as to sufficiency of resources of salary related schemes)—

(a)

in paragraph (1)—

(i)

the words “of 10 years” shall be omitted, and

(ii)

for the words from “or such longer” to “class of case” there shall be substituted “and ending with the date of first certification”;

(b)

after paragraph (1) there shall be inserted the following paragraph—(1A)

In paragraph (1), the date of first certification means the first occasion on which the actuary to the scheme certifies the rates of contributions shown in a schedule of contributions for the scheme for the purposes of Article 58 of the Order

Article 58 was amended by paragraph 12(1) of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/3147 (N.I. 11)). See also S.R. 1996 No. 570

(schedules of contributions).

, and

(c)

in paragraph (6) after “apply” (in the second place where it appears) there shall be added “, or to any scheme in respect of which any Minister of the Crown or government department has given a guarantee, or made any other arrangements, for the purposes of securing that the assets of the scheme are sufficient to meet its liabilities”.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="nisr">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/nisr/2002/109"/>
<FRBRuri value="http://www.legislation.gov.uk/id/nisr/2002/109"/>
<FRBRdate date="2002-03-14" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/northern-ireland"/>
<FRBRcountry value="GB-NIR"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="109"/>
<FRBRname value="S.R. 2002/109"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/nisr/2002/109/made"/>
<FRBRuri value="http://www.legislation.gov.uk/nisr/2002/109/made"/>
<FRBRdate date="2002-03-14" name="made"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/nisr/2002/109/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/nisr/2002/109/made/data.akn"/>
<FRBRdate date="2024-11-25Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="2002-03-14" eId="date-made" source="#"/>
<eventRef refersTo="#coming-into-force" date="2002-04-06" eId="date-cif-1" source="#"/>
</lifecycle>
<analysis source="#">
<otherAnalysis source=""/>
</analysis>
<references source="#">
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/nisr/2002/109/regulation/2/made</dc:identifier>
<dc:title>The Occupational and Personal Pension Schemes (Contracting-out) (Miscellaneous Amendments) Regulations (Northern Ireland) 2002</dc:title>
<dc:subject>Personal pensions</dc:subject>
<dc:subject>Occupational pensions</dc:subject>
<dc:publisher>Government Printer for Northern Ireland</dc:publisher>
<dc:modified>2017-09-20</dc:modified>
<dc:subject scheme="SIheading">PENSIONS</dc:subject>
<dc:description>These Regulations amend various regulations which govern the arrangements whereby occupational and personal pension schemes are contracted-out of the State additional pension, and associated matters including those relating to transfer payments, benefits for widows and widowers and the provision of information relating to pension schemes and state scheme rights and duties.</dc:description>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="NorthernIrelandStatutoryRule"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2002"/>
<ukm:Number Value="109"/>
<ukm:Made Date="2002-03-14"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2002-04-06"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0337942102"/>
</ukm:SecondaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-11-27" URI="http://www.legislation.gov.uk/nisr/2002/109/pdfs/nisr_20020109_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="13"/>
<ukm:BodyParagraphs Value="13"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<body>
<hcontainer name="regulation" eId="regulation-2" uk:target="true">
<heading>Amendment of the Occupational Pension Schemes (Contracting-out) Regulations</heading>
<num>2.</num>
<paragraph eId="regulation-2-1">
<num>(1)</num>
<content>
<p>
The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996
<authorialNote class="footnote" eId="f00003" marker="3">
<p>
<ref eId="c00007" href="http://www.legislation.gov.uk/id/nisr/1996/493">S.R. 1996 No. 493</ref>
; relevant amending regulations are
<ref eId="c00008" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
and
<ref eId="c00009" href="http://www.legislation.gov.uk/id/nisr/2000/336">S.R. 2000 No. 336</ref>
.
<i>See also</i>
<ref eId="c00010" href="http://www.legislation.gov.uk/id/nisr/1997/95">S.R. 1997 No. 95</ref>
and
<ref eId="c00011" href="http://www.legislation.gov.uk/id/uksi/1999/671">S.I. 1999/671</ref>
</p>
</authorialNote>
shall be amended in accordance with paragraphs (2) to (16).
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-2">
<num>(2)</num>
<intro>
<p>
In regulation 3(2)
<authorialNote class="footnote" eId="f00004" marker="4">
<p>
Regulation 3 was amended by
<ref eId="c00012" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
</p>
</authorialNote>
(notices by employers of intended election)—
</p>
</intro>
<level class="para1" eId="regulation-2-2-a">
<num>(a)</num>
<content>
<p>
sub-paragraph (
<i>c</i>
) shall be omitted, and
</p>
</content>
</level>
<level class="para1" eId="regulation-2-2-b">
<num>(b)</num>
<intro>
<p>
in sub-paragraph (
<i>g</i>
)—
</p>
</intro>
<level class="para2" eId="regulation-2-2-b-i">
<num>(i)</num>
<content>
<p>after head (i) there shall be inserted “and”, and</p>
</content>
</level>
<level class="para2" eId="regulation-2-2-b-ii">
<num>(ii)</num>
<content>
<p>head (iii) shall be omitted.</p>
</content>
</level>
</level>
</paragraph>
<paragraph eId="regulation-2-3">
<num>(3)</num>
<content>
<p>
In regulation 6(2)
<authorialNote class="footnote" eId="f00005" marker="5">
<p>
Regulation 6 was amended by
<ref eId="c00013" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
</p>
</authorialNote>
(information to be included in an election) sub-paragraphs (
<i>e</i>
) and (
<i>f</i>
) shall be omitted.
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-4">
<num>(4)</num>
<content>
<p>
<mod>
In regulation 9
<authorialNote class="footnote" eId="f00006" marker="6">
<p>
Regulation 9 was amended by
<ref eId="c00014" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
</p>
</authorialNote>
(making of elections by employers for variation or surrender of contracting-out certificates) for paragraph (1) there shall be substituted the following paragraph—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="nisr" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="default">
<paragraph>
<num>(1)</num>
<intro>
<p>Subject to paragraphs (2), (3) and (7) and regulation 10, an election with a view to the variation or surrender of a contracting-out certificate—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>may be made only after notices of intention have been given in accordance with paragraphs (4) and (5), and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>shall be made in writing to the Inland Revenue.</p>
</content>
</level>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-5">
<num>(5)</num>
<content>
<p>In regulation 16(1) (requirement to confirm relevant requirements are satisfied) for “written confirmation and such” there shall be substituted “such written confirmation and any”.</p>
</content>
</paragraph>
<paragraph eId="regulation-2-6">
<num>(6)</num>
<content>
<p>In regulation 18(2) (requirement as to resources of the scheme) after “apply” (in the second place where it occurs) there shall be added “or to any scheme in respect of which any Minister of the Crown or government department has given a guarantee, or made any other arrangements, for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities”.</p>
</content>
</paragraph>
<paragraph eId="regulation-2-7">
<num>(7)</num>
<content>
<p>
<mod>
For regulation 19 (lump sum benefits and salary related contracted-out schemes) there shall be substituted the following regulation—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="nisr" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="default">
<hcontainer name="regulation">
<heading>Lump sum benefits and salary related contracted-out schemes</heading>
<num>19.</num>
<intro>
<p>A salary related contracted-out scheme may not provide for the payment of a lump sum instead of a pension except—</p>
</intro>
<level class="para1">
<num>(a)</num>
<intro>
<p>in accordance with—</p>
</intro>
<level class="para2">
<num>(i)</num>
<content>
<p>
regulation 20
<authorialNote class="footnote" eId="f00007" marker="7">
<p>
Regulation 20 was amended by
<ref eId="c00015" href="http://www.legislation.gov.uk/id/nisr/2000/336">S.R. 2000 No. 336</ref>
</p>
</authorialNote>
(trivial commutation of benefits derived from section 5(2B) rights), or
</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>
regulation 60
<authorialNote class="footnote" eId="f00008" marker="8">
<p>
Regulation 60 was amended by
<ref eId="c00016" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
</p>
</authorialNote>
(trivial commutation of guaranteed minimum pensions), or
</p>
</content>
</level>
</level>
<level class="para1">
<num>(b)</num>
<intro>
<p>to the extent permitted—</p>
</intro>
<level class="para2">
<num>(i)</num>
<content>
<p>in the case of a scheme which is exempt approved within the meaning of section 592(1) of the Taxes Act or a scheme in respect of which an application for such approval has not yet been determined, under the rules of that scheme in accordance with that approval, or</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>
in the case of a scheme which is a relevant statutory scheme within the meaning of section 611A of the Taxes Act
<authorialNote class="footnote" eId="f00009" marker="9">
<p>
Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act
<ref eId="c00017" href="http://www.legislation.gov.uk/id/ukpga/1989/26">1989 (c. 26)</ref>
and amended by paragraph 5(2) of Schedule 5 to the Finance Act
<ref eId="c00018" href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 (c. 16)</ref>
</p>
</authorialNote>
, under the regulations or rules governing that scheme as a relevant statutory scheme.
</p>
</content>
</level>
</level>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-8">
<num>(8)</num>
<intro>
<p>In regulation 20 (trivial commutation of benefits derived from section 5(2B) rights)—</p>
</intro>
<level class="para1" eId="regulation-2-8-a">
<num>(a)</num>
<content>
<p>the words from “For the purposes” to “commutation.” shall be numbered as paragraph (1) of that regulation, and</p>
</content>
</level>
<level class="para1" eId="regulation-2-8-b">
<num>(b)</num>
<content>
<p>
<mod>
after that paragraph there shall be added the following paragraphs—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<paragraph>
<num>(2)</num>
<intro>
<p>
The condition specified in paragraph (1)(
<i>a</i>
) shall not apply where—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the scheme is being wound up, or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>where the earner is a member of more than one scheme relating to the same employment, both or all of those schemes are being wound up,</p>
</content>
</level>
<wrapUp>
<p>but paragraph (3) shall apply instead.</p>
</wrapUp>
</paragraph>
<paragraph>
<num>(3)</num>
<content>
<p>
Where this paragraph applies, the aggregate amount of benefit which has accrued to the earner at the date of winding up shall be treated for the purposes of paragraph (1)(
<i>b</i>
) as the amount of all benefits payable to him under the scheme.
</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-9">
<num>(9)</num>
<content>
<p>
<mod>
After regulation 20 there shall be inserted the following regulation—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="nisr" ukl:TargetClass="secondary" ukl:TargetSubClass="regulation" ukl:Context="main" ukl:Format="default">
<hcontainer name="regulation">
<heading>Suspension of section 5(2B) rights</heading>
<num>20A.</num>
<paragraph>
<num>(1)</num>
<content>
<p>
In so far as a person’s accrued rights under an occupational pension scheme are section 5(2B) rights
<authorialNote class="footnote" eId="f00010" marker="10">
<p>
The definition of “section 5(2B) rights” was substituted by paragraph 5(2) of the Schedule to
<ref eId="c00019" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
and amended by regulation 4(2) of
<ref eId="c00020" href="http://www.legislation.gov.uk/id/nisr/1999/486">S.R. 1999 No. 486</ref>
</p>
</authorialNote>
, the circumstances specified in paragraph (2) are prescribed for the purposes of Article 90(6) of the Order (forfeiture,
<abbr title="et cetera" xml:lang="la">etc.</abbr>
).
</p>
</content>
</paragraph>
<paragraph>
<num>(2)</num>
<intro>
<p>The circumstances referred to in paragraph (1) are that—</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>the person entitled to payments giving effect to those rights is, in the opinion of the trustees of the scheme, unable to act by reason of mental disorder, and</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<intro>
<p>there is provision in the scheme which requires that, while the person is so unable to act, amounts equivalent to those payments—</p>
</intro>
<level class="para2">
<num>(i)</num>
<content>
<p>must, except in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for his maintenance;</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>may, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for the maintenance of any dependants of the pensioner;</p>
</content>
</level>
<level class="para2">
<num>(iii)</num>
<content>
<p>must, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner or of any dependant of his, be held by the trustees for the pensioner until he is again able to act or, if he should die before that happens, for his estate.</p>
</content>
</level>
</level>
</paragraph>
</hcontainer>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</paragraph>
<paragraph eId="regulation-2-10">
<num>(10)</num>
<intro>
<p>
In regulation 23
<authorialNote class="footnote" eId="f00011" marker="11">
<p>
Regulation 23 was amended by
<ref eId="c00021" href="http://www.legislation.gov.uk/id/nisr/2000/336">S.R. 2000 No. 336</ref>
</p>
</authorialNote>
(requirements for meeting the statutory standard)—
</p>
</intro>
<level class="para1" eId="regulation-2-10-a">
<num>(a)</num>
<content>
<p>
after paragraph (
<i>e</i>
) the word “and” shall be omitted, and
</p>
</content>
</level>
<level class="para1" eId="regulation-2-10-b">
<num>(b)</num>
<content>
<p>
<mod>
after paragraph (
<i>f</i>
) there shall be added—
<quotedText startQuote="">and</quotedText>
<quotedStructure endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<level class="para1">
<num>(g)</num>
<content>
<p>must take no account of any provision made by the scheme for the suspension, in the circumstances specified in regulation 20A(2), of benefits derived from section 5(2B) rights.</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-11">
<num>(11)</num>
<intro>
<p>In regulation 31 (deduction of minimum payments from earnings)—</p>
</intro>
<level class="para1" eId="regulation-2-11-a">
<num>(a)</num>
<content>
<p>in paragraph (1) for “Every” there shall be substituted “Subject to paragraph (3A), every”;</p>
</content>
</level>
<level class="para1" eId="regulation-2-11-b">
<num>(b)</num>
<content>
<p>in paragraph (3) for “paragraph (4)” there shall be substituted “paragraphs (3A) and (4)”, and</p>
</content>
</level>
<level class="para1" eId="regulation-2-11-c">
<num>(c)</num>
<content>
<p>
<mod>
after paragraph (3) there shall be inserted the following paragraph—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<paragraph>
<num>(3A)</num>
<content>
<p>
Where the payment of emoluments in respect of which minimum payments are payable does not exceed the amount specified in regulations under section 5 of the Contributions and Benefits Act
<authorialNote class="footnote" eId="f00012" marker="12">
<p>
Section 5 was substituted by paragraph 1 of Schedule 10 to the Welfare Reform and Pensions Act
<ref eId="c00022" href="http://www.legislation.gov.uk/id/ukpga/1999/30">1999 (c. 30)</ref>
</p>
</authorialNote>
(earnings limits and thresholds for Class 1 contributions) as the primary threshold for the purposes of that Act (or the amount which is, in relation to that payment of emoluments, the amount prescribed under that section as the equivalent of that threshold) no amount shall be deducted from those emoluments under this regulation.
</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-12">
<num>(12)</num>
<intro>
<p>In regulation 60(4) (trivial commutation of guaranteed minimum pensions)—</p>
</intro>
<level class="para1" eId="regulation-2-12-a">
<num>(a)</num>
<content>
<p>
after “under Part VI” there shall be inserted “or the scheme has made the provisions mentioned in section 12(2) and (3) of the Act
<authorialNote class="footnote" eId="f00013" marker="13">
<p>
Section 12(3) was amended by paragraph 21(
<i>a</i>
) of Schedule 3 to the Pensions (Northern Ireland) Order 1995 (
<ref eId="c00023" href="http://www.legislation.gov.uk/id/nisi/1995/3213">S.I. 1995/3213 (N.I. 22)</ref>
).
<i>See also</i>
<ref eId="c00024" href="http://www.legislation.gov.uk/id/nisr/1997/192">S.R. 1997 No. 192 (C. 10)</ref>
</p>
</authorialNote>
”;
</p>
</content>
</level>
<level class="para1" eId="regulation-2-12-b">
<num>(b)</num>
<content>
<p>
in sub-paragraph (
<i>a</i>
) for “or in either case” there shall be substituted “or, in a case where that section 12(2) and (3) applies,”, and
</p>
</content>
</level>
<level class="para1" eId="regulation-2-12-c">
<num>(c)</num>
<content>
<p>
in sub-paragraph (
<i>c</i>
) after “premium” there shall be added “or have made the provisions mentioned in section 12(2) and (3) of the Act”.
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-13">
<num>(13)</num>
<intro>
<p>
In regulation 61(1)(
<i>a</i>
) (suspension and forfeiture of guaranteed minimum pension)—
</p>
</intro>
<level class="para1" eId="regulation-2-13-a">
<num>(a)</num>
<content>
<p>the words “or otherwise” shall be omitted, and</p>
</content>
</level>
<level class="para1" eId="regulation-2-13-b">
<num>(b)</num>
<content>
<p>
<mod>
for the words from “for amounts equivalent” to the end there shall be substituted
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<p>which requires that, in those circumstances, amounts equivalent to the guaranteed minimum pension—</p>
<level class="para2">
<num>(i)</num>
<content>
<p>must, except in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for his maintenance;</p>
</content>
</level>
<level class="para2">
<num>(ii)</num>
<content>
<p>may, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner, be paid or applied for the maintenance of any dependants of the pensioner;</p>
</content>
</level>
<level class="para2">
<num>(iii)</num>
<content>
<p>must, in so far as such amounts are not, in the opinion of the trustees, required for the maintenance of the pensioner or of any dependant of his, be held by the trustees for the pensioner until he is again able to act or, if he should die before that happens, for his estate</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-14">
<num>(14)</num>
<intro>
<p>In regulation 62(2) (fixed rate revaluation of guaranteed minimum pensions for early leavers)—</p>
</intro>
<level class="para1" eId="regulation-2-14-a">
<num>(a)</num>
<content>
<p>
in sub-paragraph (
<i>d</i>
) for “, 6.25 per cent. compound.” there shall be substituted “but before 6th April 2002, 6.25 per cent. compound;”, and
</p>
</content>
</level>
<level class="para1" eId="regulation-2-14-b">
<num>(b)</num>
<content>
<p>
<mod>
after that sub-paragraph there shall be added the following sub-paragraph—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<level class="para1">
<num>(e)</num>
<content>
<p>where that period of service terminates on or after 6th April 2002, 4.5 per cent. compound.</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-15">
<num>(15)</num>
<intro>
<p>In regulation 63 (provision of information about guaranteed minimum pensions)—</p>
</intro>
<level class="para1" eId="regulation-2-15-a">
<num>(a)</num>
<content>
<p>
<mod>
in paragraph (1) for the words from “The prescribed” to “that section)” there shall be substituted the following—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<p>
As respects any occupational pension scheme, the persons prescribed for the purposes of section 152(2) of the Act
<authorialNote class="footnote" eId="f00014" marker="14">
<p>
Section 152 was substituted by paragraph 6 of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland)
<ref eId="c00025" href="http://www.legislation.gov.uk/id/nia/2000/4">2000 (c. 4)</ref>
</p>
</authorialNote>
(information for purposes of contracting-out) are
</p>
</quotedStructure>
<inline name="appendText">, and</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-2-15-b">
<num>(b)</num>
<content>
<p>
<mod>
in paragraph (2) after sub-paragraph (
<i>a</i>
), but before the word “or” there shall be inserted—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<level class="para3">
<num>(aa)</num>
<content>
<p>whether the scheme is liable in respect of any section 5(2B) rights, protected rights or safeguarded rights;</p>
</content>
</level>
</quotedStructure>
<inline name="appendText">.</inline>
</mod>
</p>
</content>
</level>
</paragraph>
<paragraph eId="regulation-2-16">
<num>(16)</num>
<intro>
<p>
In regulation 72
<authorialNote class="footnote" eId="f00015" marker="15">
<p>
Regulation 72 was amended by
<ref eId="c00026" href="http://www.legislation.gov.uk/id/nisr/1997/160">S.R. 1997 No. 160</ref>
</p>
</authorialNote>
(transitional requirements as to sufficiency of resources of salary related schemes)—
</p>
</intro>
<level class="para1" eId="regulation-2-16-a">
<num>(a)</num>
<intro>
<p>in paragraph (1)—</p>
</intro>
<level class="para2" eId="regulation-2-16-a-i">
<num>(i)</num>
<content>
<p>the words “of 10 years” shall be omitted, and</p>
</content>
</level>
<level class="para2" eId="regulation-2-16-a-ii">
<num>(ii)</num>
<content>
<p>for the words from “or such longer” to “class of case” there shall be substituted “and ending with the date of first certification”;</p>
</content>
</level>
</level>
<level class="para1" eId="regulation-2-16-b">
<num>(b)</num>
<content>
<p>
<mod>
after paragraph (1) there shall be inserted the following paragraph—
<quotedStructure startQuote="" endQuote="" uk:context="unknown" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="unknown" ukl:Format="default">
<paragraph>
<num>(1A)</num>
<content>
<p>
In paragraph (1), the date of first certification means the first occasion on which the actuary to the scheme certifies the rates of contributions shown in a schedule of contributions for the scheme for the purposes of Article 58 of the Order
<authorialNote class="footnote" eId="f00016" marker="16">
<p>
Article 58 was amended by paragraph 12(1) of Schedule 2 to the Welfare Reform and Pensions (Northern Ireland) Order 1999 (
<ref eId="c00027" href="http://www.legislation.gov.uk/id/nisi/1999/3147">S.I. 1999/3147 (N.I. 11)</ref>
).
<i>See also</i>
<ref eId="c00028" href="http://www.legislation.gov.uk/id/nisr/1996/570">S.R. 1996 No. 570</ref>
</p>
</authorialNote>
(schedules of contributions).
</p>
</content>
</paragraph>
</quotedStructure>
<inline name="appendText">, and</inline>
</mod>
</p>
</content>
</level>
<level class="para1" eId="regulation-2-16-c">
<num>(c)</num>
<content>
<p>in paragraph (6) after “apply” (in the second place where it appears) there shall be added “, or to any scheme in respect of which any Minister of the Crown or government department has given a guarantee, or made any other arrangements, for the purposes of securing that the assets of the scheme are sufficient to meet its liabilities”.</p>
</content>
</level>
</paragraph>
</hcontainer>
</body>
</act>
</akomaNtoso>