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Pension Schemes (Northern Ireland) Act 1993, Section 165 is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Article 4 (use of computers) of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”) applies as if, for the purposes of paragraph (1) of that Article, this Act were a relevant statutory provision.
[F2(2)It shall be for an officer of the Inland Revenue—
(a)to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Department;
(b)to decide any issue arising in connection with payments under Article 9 of the Social Security (Northern Ireland) Order 1986 F3 (occupational pension schemes becoming contracted-out between 1986 and 1993); and
(c)to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 F4 (continuing in force of certain enactments repealed by the Social Security Act 1973 F5).
(3)In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 49 F6....
(4)Articles 10 and 11 of the 1998 Order (revision of decisions and decisions superseding earlier decisions) apply as if—
(a)any reference in those Articles to a decision of the Department under Article 9 of that Order included a reference to a relevant decision; and
(b)any other reference in those Articles to the Department were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.
(5)Regulations may make provision—
[F7(a)generally with respect to the making of relevant decisions;
(b)with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and
(c)generally with respect to such applications, revisions under Article 10 and decisions under Article 11;]
but may not prevent [F8a revision under Article 10 or decision under Article 11] being made without such an application.
(6)Article 13 of the 1998 Order (appeal to appeal tribunal) applies as if, for the purposes of paragraph (1)(b) of that Article, a relevant decision were a decision of the Department falling within Schedule 3 to the 1998 Order.
(7)The following provisions (which relate to decisions and appeals)—
section 22 of, and Schedule 2 to, the Social Security Administration (Northern Ireland) Act 1992,
Articles 14 to 18 of the 1998 Order,
Articles 25 and 26 of that Order,
Article 28 of that Order,
Schedule 4 to that Order,
shall apply in relation to any appeal under Article 13 of the 1998 Order by virtue of subsection (6) as if any reference to the Department were a reference to an officer of the Inland Revenue.]]
Textual Amendments
F1S. 165 substituted (10.3.1999, 5.7.1999 for specified purposes) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 99; S.R. 1999/102, art. 2(a), Sch. Pt. I; S.R. 1999/310, art. 2(b)(iv), Sch. 1; S. 165(1)(c): words "Financial Services Compensation Scheme" substituted (3.7.2002) for "Policyholders Protection Act 1975" by Financial Services and Markets Act 2000 (Consequential Amendments) Order 2002 (S.I. 2002/1555), {art. 21}; and in s. 165(1)(c) (as it has effect without the substitution by S.I. 1998/1506 (N.I. 10)) words 'widow, widower or surviving civil partner' substituted for 'widow or widower' (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 24(1) (with Sch. 1 para. 24(2); and in s. 165(7)(a) (as it has effect without the substitution by S.I. 1998/1506 (N.I. 10)) words “or appropriate scheme certificates" omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(22))
F2S. 165(2)-(7) substituted for s. 165(2)-(4) (15.6.1999 for certain purposes and otherwise 5.7.1999) by S.I. 1999/671, art. 15(2); S.R. 1999/271, art. 2, Sch. Pts. I, II
F6Words in s. 165(3) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(21)
F7S. 165(5)(a)-(c) substituted for s. 165(a)(b) (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 26(a)
F8Words in s. 165(5) substituted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 26(b)
Modifications etc. (not altering text)
C1S. 165(1) modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
S. 165(1): functions transferred (5.7.1999) by S.I. 1999/671, art. 15(1); S.R. 1999/271, art. 2(b), Sch. Pt. II
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