Pension Schemes (Northern Ireland) Act 1993

44A [F1 Additional pension and other benefits.] N.I.

(1) In relation to any tax week there—

(a) the amount of a Class 1 contribution [F2 attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992] in respect of the earnings paid to or for the benefit of an earner in that week is reduced under section 37 [F3 or, in the case of a week falling before the abolition date, under section 38A (as it then had effect) ], or

(b) [F4 in the case of a week falling before the abolition date, an amount is paid under section 41(1) (as it then had effect)] in respect of the earnings paid to or for the benefit of an earner,

section 44(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no [F5 such] primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).

(2) Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Department may make a determination reducing or eliminating the application of subsection (1).

(3) Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 1.

(4) Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but to the extent only that amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).

(5) In relation to earners where, by virtue of subsection (1), section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) [F6 or (5A)]of that Act.

Textual Amendments

F1 S. 44A inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 137(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

F2 Words in s. 44A(1) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 9 para. 44

F3 Words in s. 44A(1)(a) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 23(2) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

F4 Words in s. 44A(1)(b) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 23(3) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

F5 Word in s. 44A(1) inserted (8.7.2002) by National Insurance Contributions Act 2002 (c. 19), s. 6, Sch. 1 para. 44

F6 Words in s. 44A(5) inserted (20.11.2000) by 2000 c. 4 (N.I.), s. 34(1) (with s. 66(6))