Version Superseded: 06/04/2012
Point in time view as at 06/12/2005. This version of this provision has been superseded.
Pension Schemes (Northern Ireland) Act 1993, Section 50 is up to date with all changes known to be in force on or before 04 March 2025. 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.
[F1(1)The [F2Inland Revenue] may direct the trustees or managers of the scheme to take or refrain from taking such steps as the [F2Inland Revenue] may specify in writing; and such a direction shall be final and binding on the person directed and any person claiming under him.
(1A)An appeal on a point of law shall lie to the High Court from a direction under subsection (1) at the instance of the trustees or managers or the employer, or any person claiming under them.
(1B)A direction under subsection (1) shall be enforceable as if it were an order of the county court.
(2)If a certificate has been issued under subsection (2) of section not been cancelled under subsection (3) of that section, any liabilities in respect of such entitlement or rights as are referred to in section 48(3)(b) must, except in prescribed circumstances, be discharged (subject to any directions under subsection (1)) in a prescribed manner and within a prescribed period or such longer period as the [F2Inland Revenue] may allow.]
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 50 (1) and (2) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 41(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
F2Words in s. 50(1)(2) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 62; S.R. 1999/149, art. 2(c), Sch. 2
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