SCHEDULE 2Amendments of provisions of Regulations relating to contracted-out occupational and appropriate personal pension schemes, extending those provisions to surviving civil partners
PART 1
Amendment of the Personal and Occupational Pension Schemes (Abatement of Benefit) Regulations
I11
The Personal and Occupational Pension Schemes (Abatement of Benefit) Regulations (Northern Ireland) 198726 are amended in accordance with paragraphs 2 and 3.
I22
In regulation 327 (guaranteed minimum pension to which earner’s widow or widower is treated as entitled after minimum contributions have been paid)—
a
in the heading for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”;
b
for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”, and
c
in paragraph (2) after “widower” there shall be inserted “or surviving civil partner”.
I33
In regulation 528 (guaranteed minimum pension to which earner’s widow or widower is treated as entitled after minimum payments have been made)—
a
in the heading for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”;
b
for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”, and
c
in paragraph (2) after “widower” there shall be inserted “or surviving civil partner”.
PART 2
Amendment of the Contracting-out (Protection of Pensions) Regulations
I44
The Contracting-out (Protection of Pensions) Regulations (Northern Ireland) 199129 are amended in accordance with paragraphs 5 to 8.
I55
In regulation 2(1) (hybrid benefits) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
I66
In regulation 430 (pensions for widows and widowers varied after commencement)—
a
in the heading for “widows and widowers” there shall be substituted “widows, widowers and surviving civil partners”, and
b
for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”.
I77
In regulation 531 (the relevant sum for widows and widowers)—
a
in the heading for “widows and widowers” there shall be substituted “widows, widowers and surviving civil partners”, and
b
in paragraph (2)—
i
for “widow or widower” (in the first place where it occurs) there shall be substituted “widow, widower or surviving civil partner”, and
ii
in sub-paragraph (a) after “widow or widower” there shall be inserted “or being then a civil partner of the surviving civil partner”.
I88
In regulation 8(1) (the later earnings addition) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
PART 3
Amendment of the Occupational Pension Schemes (Discharge of Protected Rights on Winding Up) RegulationsI99
In regulation 5(a) of the Occupational Pension Schemes (Discharge of Protected Rights on Winding Up) Regulations (Northern Ireland) 199632 (conditions on which appropriate policies of insurance may be commuted) for “his widow or her widower” there shall be substituted “the beneficiary’s widow, widower or surviving civil partner”.
PART 4
Amendment of the Occupational Pension Schemes (Contracting-out) Regulations
I1010
The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 33 are amended in accordance with paragraphs 11 to 23.
I1111
In regulation 1 (citation, commencement and interpretation) after paragraph (1) there shall be inserted the following paragraph—
1A
For the purposes of these Regulations, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
I1212
In regulation 20(1)(b)34 (trivial commutation of benefits derived from section 5(2B) rights) for “his widow or widower” there shall be substituted “the relevant transferee’s widow, widower or surviving civil partner”.
I1313
In regulation 23(b) (requirements for meeting the statutory standard) for “widows or widowers”, in each place where it occurs, there shall be substituted “widows, widowers or surviving civil partners”.
I1414
For regulation 26 (reference scheme: circumstances in which widows' or widowers' pensions need not be payable) there shall be substituted the following regulation—
Reference scheme: circumstances in which widows', widowers' or surviving civil partners' pensions need not be payable26
1
For the purposes of section 8B(4)(a)35 of the Act (reference scheme to provide widows', widowers' and surviving civil partners' pensions except in prescribed circumstances), and subject to paragraph (2), the prescribed circumstances are where—
a
the scheme member marries or forms a civil partnership after having received benefits under the scheme;
b
the widow, widower or surviving civil partner of the scheme member—
i
remarries or, as the case may be, marries;
ii
forms a civil partnership or, as the case may be, forms a subsequent civil partnership;
iii
lives together as husband and wife with another person to whom he or she is not married, or
iv
lives together with a person of the same sex as if they were civil partners,
after having received benefits under the scheme;
c
the widow, widower or surviving civil partner of the scheme member is at the time of the member’s death—
i
living together as husband and wife with another person to whom he or she is not married, or
ii
living together with a person of the same sex as if they were civil partners.
2
Paragraph (1)(b)(ii) and (iv) and (c)(ii) does not apply where the scheme member dies before 5th December 2005.
I1515
In regulation 45(3A)36 (approval of arrangements for schemes ceasing to be contracted-out) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
I1616
In regulation 50A37 (persons to be regarded as members) for “widow’s or widower's” there shall be substituted “widow's, widower’s or surviving civil partner's”.
I1717
In regulation 55(1)(c)38 (scheme rules about guaranteed minimum pensions) after “widower” there shall be inserted “or surviving civil partner”.
I1818
In regulation 57 (circumstances in which widower’s guaranteed minimum pension is to be payable)—
a
in the heading after “widower's” there shall be inserted “or surviving civil partner's”;
b
after “widower's” there shall be inserted “or surviving civil partner's”;
c
after “widower”, in each place where it occurs, there shall be inserted “or surviving civil partner”, and
d
in paragraph (b)—
i
in sub-paragraph (ii) for “her” there shall be substituted “the earner's”, and
ii
in sub-paragraph (iii) for “he” there shall be substituted “the widower or surviving civil partner”.
I1919
In regulation 58 (period for which widower’s guaranteed minimum pension is to be payable)—
a
in the heading after “widower's” there shall be inserted “or surviving civil partner's”;
b
in paragraph (1) after “widower's”, in each place where it occurs, there shall be inserted “or surviving civil partner's”;
c
for paragraph (2) there shall be substituted the following paragraph—
2
There is excluded from the periods prescribed under paragraph (1)(b) or (c) any period—
a
after the widower’s remarriage or surviving civil partner’s marriage under pensionable age;
b
after the formation of a civil partnership by the widower or the formation of a subsequent civil partnership by the surviving civil partner under pensionable age;
c
during which the widower or surviving civil partner is under pensionable age and—
i
he or, as the case may be, she and a person of the opposite sex are living together as husband and wife, or
ii
he or, as the case may be, she and a person of the same sex are living together as if they were civil partners;
d
after the widower has attained pensionable age if immediately before he attained that age—
i
he and a woman to whom he was not married were living together as husband and wife, or
ii
he and a man were living together as if they were civil partners, or
e
after the surviving civil partner has attained pensionable age if immediately before he or she attained that age—
i
he or she and a person of the opposite sex to whom he or she was not married were living together as husband and wife, or
ii
he or she and a person of the same sex were living together as if they were civil partners.
d
after paragraph (2) there shall be added the following paragraph—
3
Paragraph (2)(b), (c)(ii) and (d)(ii) does not apply where a man becomes a widower before 5th December 2005.
I2020
In regulation 59 (statutory references to persons entitled to guaranteed minimum pensions – application to widowers)—
a
in the heading at the end there shall be added “and surviving civil partners”, and
b
after “when the earner died” there shall be inserted “or by virtue of being the surviving civil partner of an earner only in the case where the earner and the surviving civil partner were both over pensionable age when the earner died”.
I2121
In regulation 60 (trivial commutation of guaranteed minimum pensions)—
a
in paragraph (1)(b) for “his widow or her widower” there shall be substituted “the earner’s widow, widower or surviving civil partner”, and
b
in paragraph (2) for “widow’s or widower's”, in each place where it occurs, there shall be substituted “widow's, widower’s or surviving civil partner's”.
I2222
In regulation 61 (suspension and forfeiture of guaranteed minimum pensions)—
a
in paragraph (1) for “widow’s or widower's” there shall be substituted “widow's, widower’s or surviving civil partner's”, and
b
in paragraph (2) for “widow’s or widower's”, in each place where it occurs, there shall be substituted “widow's, widower’s or surviving civil partner's”.
I2323
In regulation 6339 (provision of information about guaranteed minimum pensions) for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”.
PART 5
Amendment of the Protected Rights (Transfer Payment) RegulationsI2424
In regulation 4(d) of the Protected Rights (Transfer Payment) Regulations (Northern Ireland) 199640 (transfer payments to salary related contracted-out schemes) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
PART 6
Amendment of the Contracting-out (Transfer and Transfer Payment) RegulationsI2525
In paragraph 6(b) of Part III of Schedule 1 to the Contracting-out (Transfer and Transfer Payment) Regulations (Northern Ireland) 199641 (further conditions for transfer of liability for the payment of a guaranteed minimum pension to, or in respect of, a person who has become entitled to it) for “his widow or her widower” there shall be substituted “the widow, widower or surviving civil partner of that person”.
PART 7
Amendment of the Personal and Occupational Pension Schemes (Protected Rights) Regulations
I2626
The Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 199742 are amended in accordance with paragraphs 27 to 35.
I2727
In regulation 1(2) (citation, commencement and interpretation) after the definition of “child benefit” there shall be inserted the following definition—
“marital or civil partnership status”, in relation to a person, means whether that person has previously formed a marriage or a civil partnership and, if so, whether that marriage or civil partnership has ended;
I2828
In regulation 4 (conditions applying to pensions and annuities which give effect to protected rights)—
a
in paragraph (2)(b)43—
i
for “an unmarried member” there shall be substituted “a member who is neither married nor a civil partner”, and
ii
for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”, and
b
in paragraph (9)(a) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
I2929
In regulation 544 (circumstances in which and periods for which pension or annuity is to be paid to widow or widower after being paid to member)—
a
in the heading for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”;
b
in paragraph (1)(b) for “widow’s or widower's” there shall be substituted “widow's, widower’s or surviving civil partner's”, and
c
for paragraph (2) there shall be substituted the following paragraphs—
2
There is excluded from the period prescribed in paragraph (1)(b) any period after—
a
the widow’s or widower’s remarriage or the surviving civil partner’s marriage under pensionable age, or
b
subject to paragraph (3), the widow’s or widower’s formation of a civil partnership, or the surviving civil partner’s formation of a subsequent civil partnership under pensionable age.
3
Paragraph (2)(b) does not apply where the member dies before 5th December 2005.
I3030
In regulation 6(c) (interim arrangements)—
a
for “an unmarried member” there shall be substituted “a member who is neither married nor a civil partner”, and
b
for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”.
I3131
In regulation 11(1)(b)45 (insurers that may provide protected rights by way of annuities) after “marital” there shall be inserted “or civil partnership”.
I3232
In regulation 1246 (death of member before effect given to his protected rights)—
a
in paragraph (2), in each place where it occurs, and paragraphs (3), (5), (9), (11)(a), (12), (13) and (14), for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”;
b
in paragraph (5) for sub-paragraph (b) there shall be substituted the following sub-paragraphs—
b
in the case of a widow or widower, remarries or, in the case of a surviving civil partner, marries while under pensionable age, or
c
subject to paragraph (15), in the case of a widow or widower, forms a civil partnership or, in the case of a surviving civil partner, forms a subsequent civil partnership while under pensionable age.
c
in paragraph (9) for sub-paragraph (b) there shall be substituted the following sub-paragraphs—
b
in the case of a widow or widower, remarried or, in the case of a surviving civil partner, married while under pensionable age, or
c
subject to paragraph (15), in the case of a widow or widower, formed a civil partnership or, in the case of a surviving civil partner, formed a subsequent civil partnership while under pensionable age.
d
after paragraph (14) there shall be added the following paragraph—
15
Paragraphs (5)(c) and (9)(c) do not apply where the member dies before 5th December 2005.
I3333
In regulation 1347 (death before effect given to protected rights: interim arrangements for widow or widower)—
a
in the heading for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”;
b
in paragraph (1) for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”, and
c
in paragraph (2)(a)(ii) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
I3434
In regulation 14 (enforceable entitlement after death of member) after “widower” there shall be inserted “, surviving civil partner”.
I3535
In regulation 15 (further requirements in respect of giving effect to protected rights) after “marital” there shall be inserted “or civil partnership”.
PART 8
Amendment of the Occupational Pension Schemes (Modification of Schemes) RegulationsI3636
In regulation 6(1)(da) of the Occupational Pension Schemes (Modification of Schemes) Regulations (Northern Ireland) 199748 (restriction on powers to modify schemes: exception) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
PART 9
Amendment of the Personal Pension Schemes (Appropriate Schemes) RegulationsI3737
In regulation 6A of the Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 199749 (provision of information for purposes of contracting-out) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
PART 10
Amendment of the Occupational Pension Schemes (Discharge of Liability) Regulations
I3838
The Occupational Pension Schemes (Discharge of Liability) Regulations (Northern Ireland) 199750 are amended in accordance with paragraphs 39 to 45.
I3939
In regulation 1 (citation, commencement and interpretation), after paragraph (1) there shall be inserted the following paragraph—
1A
For the purposes of these Regulations, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
I4040
In regulation 3(a) (conditions on which policies of insurance and annuity contracts may be assigned or surrendered) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”.
I4141
In regulation 4 (conditions on which policies of insurance and annuity contracts may be commuted)—
a
in paragraph (1)(a)(i) for “or widower” there shall be substituted “, widower or surviving civil partner”, and
b
in paragraph (2) for “widow’s or widower's” there shall be substituted “widow's, widower’s or surviving civil partner's”.
I4242
In regulation 6 (further conditions on which liability may be discharged)—
a
in paragraph (2)(a) for “or widower” there shall be substituted “, widower or surviving civil partner”, and
b
in paragraph (5) for “widow or widower”, in each place where it occurs, there shall be substituted “widow, widower or surviving civil partner”.
I4343
In regulation 9(2) (circumstances in which liability to provide pensions under a relevant scheme may be discharged) for “widow or widower, or if there is no such widow or widower” there shall be substituted “widow, widower or surviving civil partner or, if there is no such person”.
I4444
In regulation 11 (conditions on which liability to provide pensions under a relevant scheme may be discharged)—
a
in paragraph (3)51—
i
in sub-paragraphs (a) and (b) for “widow or widower” there shall be substituted “widow, widower or surviving civil partner”;
ii
in sub-paragraph (b) omit “and (c)”;
b
for paragraph (4) there shall be substituted the following paragraph—
4
Subject to paragraph (7), the circumstances referred to in paragraph (3) are—
a
the beneficiary marries or forms a civil partnership after having received benefits under the policy or contract;
b
the widow, widower or surviving civil partner of the beneficiary—
i
remarries or, as the case may be, marries;
ii
forms a civil partnership or, as the case may be, forms a subsequent civil partnership;
iii
lives together as husband and wife with another person to whom he or she is not married;
iv
lives together with a person of the same sex as if they were civil partners, or
v
at the time of the beneficiary’s death—
a
is living together as husband and wife with another person to whom he or she is not married, or
b
is living together with a person of the same sex as if they were civil partners.
c
after paragraph (6), there shall be added the following paragraph—
7
Paragraph (4)(b)(ii), (iv) and (v)(b) does not apply where the beneficiary dies before 5th December 2005.
I4545
In Schedule 1 (form of consent to arrangement for securing benefit) after “widower”, in each place where it occurs, there shall be inserted “/surviving civil partner”.