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Pension Schemes (Northern Ireland) Act 1993, Section 166 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)Where in any proceedings—
(a)for an offence under this Act; F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2any relevant decision as defined by section 165(3) is made by the Inland Revenue, the decision] shall be conclusive for the purpose of the proceedings.
[F3(2)If—
(a)any such decision is necessary for the determination of the proceedings, and
(b)the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under Article 8 or 9 of the Social Security (Northern Ireland) Order 1998,
the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part II of that Order.
(3)Subsection (1) does not apply where, in relation to the decision—
(a)an appeal has been brought but not determined,
(b)an application for leave to appeal has been made but not determined,
(c)an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or
(d)an application has been made under Article 8 or 9 of that Order.
(4)In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.]
Textual Amendments
F1S. 166(1)(b) and word omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 40
F2Words in s. 166(1) substituted (5.7.1999) by S.I. 1999/671, art. 17, Sch. 6 para. 13(2); S.R. 1999/271, art. 2(b), Sch. Pt. II
F3S. 166(2)-(4) substituted for s. 166(2)(3) (5.7.1999) by S.I. 1999/671, art. 17, Sch. 6 para. 13(3); S.R. 1999/271, art. 2(b), Sch. Pt. II
Modifications etc. (not altering text)
C1S. 166(1) modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)
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