C1C2 Part IIIF15F14Schemes that were contracted-out etc. and Effects on Members’ State Scheme Rights ...
Words in Pt. 3 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(a)
Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2
Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2
Chapter IIF17Reduction in social security benefits for members of schemes that were contracted-out
Pt. III Ch. II heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 26
Minimum contributions: members of appropriate personal pension schemes
39 Payment of minimum contributions to personal pension schemes.
1
Subject to the following provisions of this Part, the F1Inland Revenue shall, except in such circumstances F2or in respect of such periods as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—
a
is over the age of 16 but has not attained pensionable age;
b
is not a married woman or widow who has made an election which is still operative that F3so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 shall be a liability to contribute at a reduced rate; and
c
is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.
2
Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the F12earner .
3
In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.
4
Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the F1Inland RevenueF4are required to pay minimum contributions, the duty of the F1Inland Revenue to pay them shall cease as from a date determined in accordance with regulations F5made by the Secretary of State.
5
If the F1Inland RevenueF6pay an amount by way of minimum contributions which F7they are not required to pay, the F1Inland Revenue may recover it—
a
from the person to whom the F1Inland Revenue paid it, or
b
from any person in respect of whom the F1Inland Revenue paid it.
6
If the F1Inland RevenueF6pay in respect of an earner an amount by way of minimum contributions which the F1Inland RevenueF8are required to pay, but F9do not pay it to the trustees or managers of the earner’s chosen scheme, the may recover it from the person to whom the F1Inland Revenue paid it or from the earner.
F136A
Where a payment under subsection (1) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.
F107
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
F118
In this section “the earner's chosen scheme” means the scheme which was immediately before F16the first abolition date the earner's chosen scheme in accordance with section 40 (as it had effect prior to that date).
Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(b)