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The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009

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This is the original version (as it was originally made).

Amendment of the Personal Pension Schemes (Appropriate Schemes) Regulations

6.—(1) The Personal Pension Schemes (Appropriate Schemes) Regulations (Northern Ireland) 1997(1) shall be amended in accordance with paragraphs (2) to (4).

(2) In regulation 1(2) (interpretation) after the definition of “pensionable age” add—

““the upper accrual point” has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2).”.

(3) In regulation 8 (applications for the variation of, and to surrender, appropriate scheme certificates)—

(a)in paragraph (2) omit sub-paragraph (c)(3) and the word “and” preceding it;

(b)omit paragraph (2A)(4).

(4) In regulation 15(7)(e) (calculation or estimation of earnings) for “the upper earnings limit” substitute “the upper accrual point”.

(1)

S.R. 1997 No. 139; relevant amending Regulations are S.R. 2000 No. 336

(2)

1992 c. 7; the definition of “upper accrual point” was inserted by section 10(3) of the Pensions Act (Northern Ireland) 2008 and substituted by section 102(4)(a) of the Pensions (No. 2) Act (Northern Ireland) 2008

(3)

Sub-paragraph (c) was inserted by regulation 4(a) of S.R. 2000 No. 336

(4)

Paragraph (2A) was inserted by regulation 4(b) of S.R. 2000 No. 336

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