For any service to be taken into account as linked qualifying service, it must be actual service and no regard shall be had to any scheme rule which provides for service to be treated for any purposes of benefit or otherwise as longer or shorter than it actually was.

Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.

For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.

In this Act “long term insurance business” means business which consists of the effecting or carrying out of contracts of long-term insurance.

In this Act—

• F10...

• F104...

• “age”, in relation to any person, shall be construed so that—

  1. a

     he is over or under a particular age if he has or, as the case may be, has not attained that age;

  2. b

     he is between two particular ages if he has attained the first but not the second;

• F78“appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with F107section 3B;

• “the Assembly” means the Northern Ireland Assembly;

• F11...

• “Category A retirement pension” and “Category B retirement pension” mean the retirement pensions of those descriptions payable under Part II of the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• F71“civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).

• F81“collective money purchase benefit” has the meaning given by section 52 of the Pension Schemes Act 2021;

• “contract of service” has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “contracted-out employment” shall be construed in accordance with section 4;

• F12...

• “contracting-out certificate” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with F63section 3B;

• “contributions equivalent premium” F70means a premium that was paid under section F1351(2);

• “the Department” means the Department of Health and Social Services for Northern Ireland;

• “the Department of Finance and Personnel” means the Department of Finance and Personnel in Northern Ireland;

• “earner” and “earnings” shall be construed in accordance with F87section 4(1B) of this Act and sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “earnings factors” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• F58...

• F58...

• F14“employed earner” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “employee” means a person gainfully employed in Northern Ireland either under a contract of service or in an office (including an elective office) with F59 earnings;

• “employer” means—

  1. a

     in the case of an employed earner employed under a contract of service, his employer;

  2. b

     in the case of an employed earner employed in an office with emoluments—

  3. i

     such person as may be prescribed in relation to that office; or

  4. ii

     if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;

• “employment” includes any trade, business, profession, office or vocation and “employed” shall be construed accordingly except in the expression “employed earner”;

• F51“Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000;

• F72“the first abolition date” has the meaning given by section 3A;

• F80...

• F15...

• “government department” includes a department of the government of the United Kingdom;

• “guaranteed minimum pension” has the meaning given in section 4(2);

• F106“HMRC” means the Commissioners for Her Majesty's Revenue and Customs;

• “independent trade union” has the meaning given in Article 2(2) of the M3Industrial Relations (Northern Ireland) Order 1992;

• “industrial tribunal” means a tribunal established or having effect as if established under F16Article 3 of the Industrial Tribunals (Northern Ireland) Order 1996;

• “the Inland Revenue” means the Commissioners of Inland Revenue;

• F17...

• F18...

• “linked qualifying service” has the meaning given in section 174;

• “long-term benefit” has the meaning given in section 20(2) of the M4Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and “current”, in relation to those limits, means for the time being in force;

• “minimum contributions” shall be construed in accordance with sections 39 to 41;

• “minimum payment” has the meaning given in section 4(2);

• “modifications” includes additions, omissions and amendments;

• “money purchase benefits”, in relation to a member of a personal or occupational pension scheme or the F93widow, widower or surviving civil partner of a member of such a scheme, F77means—

  1. a

     benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and F111which fall within section 176BF109, and

  2. b

     collective money purchase benefits;

• F94“money purchase contracted-out scheme” is to be construed in accordance with F91section 3B;

• F19“money purchase scheme” means a pension scheme under which all the benefits that may be provided are money purchase benefits;

• “National Insurance Fund” means the Northern Ireland National Insurance Fund;

• “normal pension age” has the meaning given in section 175;

• “occupational pension scheme” has the meaning given in section 1;

• F20“overseas arrangement” means a scheme or arrangement which—

  1. a

     has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;

  2. b

     is administered wholly or primarily outside Northern Ireland;

  3. c

     is not an appropriate scheme; and

  4. d

     is not an occupational pension scheme;

• F21“pension credit” means a credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 or under section 29(1)(b) of the Welfare Reform and Pensions Act 1999;

• F23“pension debit” means a debit under Article 26(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;

• F22“pensionable age”—

  1. a

     so far as any provisions (other than sections 42 to 44) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and

  2. b

     in any other case, has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;

  3. c

     “pensionable service” has the meaning given in section 66(2);

• F114...

• F24...

• “personal pension scheme” has the meaning given in section 1;

• “prescribe” means prescribe by regulations;

• F25...

• “the preservation requirements” has the meaning given in section 65(2);

• “primary Class 1 contributions” and “secondary Class 1 contributions” have the same meanings as in section 6 of the M5Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• F68“the principal appointed day” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 4 of the Pensions (Northern Ireland) Order 1995);

• “protected rights” has the meaning given in section 6 F75, as it had effect immediately prior to the abolition date;

• “public service pension scheme” has the meaning given in section 1;

• F102...

• F102...

• “regulations” means regulations made by the Department under this Act;

• “ the Regulatory Authority” F99means the Pensions Regulator;

• “resources”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;

• “rights”, in relation to accrued rights (within the meaning of section 69 F26... or 174) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;

• F95...

• F113...

• F72“salary related contracted-out scheme” is to be construed in accordance with section 3B;

• F72“the second abolition date” has the meaning given by section 3A;

• “short service benefit” has the meaning given in section 67(2);

• F27...

• F69...

• “tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;

• “tax year” means the 12 months beginning with 6th April in any year;

• “transfer credits” means rights allowed to an earner under the rules of an occupational pension scheme by reference to F98—

  1. a

     a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, or

  2. b

     a cash transfer sum paid under F90Chapter 2 of Part 4ZA in respect of him, to the trustees or managers of the scheme;

• F84“the upper accrual point” has the meaning given by section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• F28...

• F102...

• “week” means a period of seven days beginning with Sunday;

• F83“working life” , in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with —

  1. a

     the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, or

  2. b

     if earlier, the tax year before the one in which the person dies.

References to employers in the provisions of this Act (other than sections 119 to 123, 153 F29and 156 (“the excluded provisions”)) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.

Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section F85... F61... F73... F56... 39, F82... 107, 156, 160 or 161) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.

Any reference in section 180 or 181 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.

For the purposes of Part III of the M7Northern Ireland Constitution Act 1973 (validity of Measures of the Assembly, including Orders in Council under the M8Northern Ireland Act 1974), provisions of this Act which re-enact provisions of such an Order are to be treated as provisions of such an Order.

This section applies for the purposes of F105paragraph (a) of the definition of “money purchase benefits” in section 176(1).

A benefit other than a pension in payment falls within this section if its rate or amount is calculated solely by reference to assets which (because of the nature of the calculation) must necessarily suffice for the purpose of its provision to or in respect of the member.

For the purposes of subsection (2) it is immaterial if the calculation of the rate or amount of the benefit includes deductions for administrative expenses or commission.

In this section references to a pension do not include income withdrawal or dependants’ income withdrawal (within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004).

F32Subject to subsection (7) Any power under this Act to make regulations or orders (except a power of F33. . . the court to make orders F34. . .) and the powers to make rules under sections 145(2) and 148(1) shall be exercisable by statutory rule for the purposes of the M9Statutory Rules (Northern Ireland) Order 1979.

Where a power conferred by this Act is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.

Any power to make regulations or an order for the purposes of any one provision of this Act shall be without prejudice to any power to make regulations or an order for the purposes of any other provision.

Any power conferred by this Act to make regulations or an order shall include power to make such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.

Any power conferred on the Department by this Act to make any regulations or order (except F79regulations under section 109B or an order under section 149(8)), where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel, shall if that Department so directs be exercisable only in conjunction with it.

F37Any power conferred on the Secretary of State to make regulations or orders (other than an order under section 162) is exercisable by statutory instrument, and subsections (2) to (4) and section 178(1) apply to regulations or orders made in exercise of any such power of the Secretary of State as they apply to regulations made by the Department.

F38Any power conferred on the Secretary of State F39. . . to make regulations F40or orders shall if the Treasury so direct be exercisable only in conjunction with them.

Without prejudice to any specific provisions in this Act, a power conferred by this Act to make regulations or an order (other than regulations and orders made under Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 132 to 134, 135(2) and (3), 136, 137, 138(1) to (4), 139, 149(2), 154(1) to (5), 158, 159 F41. . . and 171) includes power to provide for a person to exercise a discretion in dealing with any matter.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The power of the Department to make regulations under section 158 shall be exercisable only after consultation with the F48F108appropriate regulator or, if the matter concerns section 464 of the Income and Corporation Taxes Act 1988, the Commissioners of the Inland Revenue

In subsection (1A) “regulated activities” and “PRA-regulated activities” have the same meaning as in the Financial Services and Markets Act 2000.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.

Subsection (1) applies to regulations made by the Department under section F6720B(5)F101, 95(2)(c), 95A(2)(b), 60(1) F49or 164(2) and to orders made by it under section 149(8) F55 and to regulations made by the Department of Finance and Personnel under section 93A(10) .

Subject to subsection (6), all regulations and orders made by the Department under this Act (other than regulations or orders to which subsection (1) applies and orders made under section 186) F60and regulations made by the Department of Finance and Personnel under section 91 or 93B shall be subject to negative resolution.

Any regulations or order to which subsection (5) applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.

Subject to subsection (9), regulations made under this Act by the Secretary of State shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Any regulations to which subsection (8) applies shall not be subject as mentioned in subsection (8)(a), but shall be subject to the procedure described in subsection (8)(b).

A statutory instrument containing provision under section 38, 38B or 41A shall not be made unless a draft of the instrument has been laid before Parliament and approved by a resolution of each House of Parliament.

In this section “the confirmatory procedure” means the procedure described in subsection (1).

The enactments specified in Parts I and II of Schedule 4 are repealed to the extent specified in the third column.

The subordinate legislation specified in Part III of that Schedule is revoked to the extent specified in the third column.

The repeals and revocations have effect subject to any relevant savings in Schedule 5.

Schedule 5 (which makes transitional provision and contains savings in connection with the repeals and revocations made by this Act) shall have effect.

Nothing in that Schedule affects the operation of section 28 of the M10Interpretation Act (Northern Ireland) 1954 (general savings implied on repeal).

This Act may be cited as the Pension Schemes (Northern Ireland) Act 1993.

Subject to the provisions of Schedule 8, this Act shall come into operation on such day as the Department may by order appoint.

Subject to subsection (5), this Act extends to Northern Ireland only.

The amendments in Schedule 7 of provisions of the M11Income and Corporation Taxes Act 1988 and the M12Finance Act 1989 have the same extent as the provisions amended.