Pension Schemes (Northern Ireland) Act 1993

52 Provisions supplementary to s. 51.N.I.

F1[F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)A premium under section 51 shall be paid by the prescribed person to the [F3Inland Revenue] within the prescribed period F4. . ..

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)[F5Where under the rules of the scheme, transfer credits have been allowed—

(a)in respect of the earner’s rights under another scheme, or

(b)in respect of the earner by reference to the payment of a cash transfer sum (within the meaning of [F6Chapter 2 of Part 4ZA] ) to the trustees or managers of the scheme by the trustees or managers of another occupational pension scheme,]

the reference in section 51(2) to employment which is contracted-out by reference to the scheme shall include references to employment in any period of linked qualifying service which was contracted-out employment by reference to the other scheme.

[F7(5)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)Subject to regulations under paragraph 1 of Schedule 1, service in any employment which ceases with the death of the employer shall be treated for the purposes of section 51(2A) as ceasing immediately before the death]

[F9(7)In this section “prescribed” means prescribed by regulations made by the Secretary of State.]

[F10(8)Where a premium under section 51 is payable by the Board of the Pension Protection Fund by virtue of a transfer under Article 145 of the Pensions (Northern Ireland) Order 2005 (effect of the Board assuming responsibility for an occupational pension scheme), then, subject to subsection (9), sections 51 to 64 apply with such modifications as may be prescribed in relation to that premium.

(9)A premium under section 51 in respect of an earner ceases to be payable if—

(a)the liability to pay the premium is transferred to the Board of the Pension Protection Fund by virtue of Article 145 of the Pensions (Northern Ireland) Order 2005, and

(b)prescribed requirements are met.]]

Textual Amendments

F1S. 52(1)(3) repealed (6.4.1997) by S.I. 1995/3213, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F2Ss. 51-64 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 37 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(7A) and with further savings in art. 2(6)(7)(7B)-(7F) (as amended by S.R. 2016/162, arts. 1, 5))

F3Words in s. 52(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. 64(2); S.R. 1999/149, art. 2(c), Sch. 2

F4Words in s. 52(2) repealed (6.4.1997) by S.I. 1995/3213, (N.I. 22), arts. 147, 168, Sch. 3 para. 43(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F6Words in s. 52(4)(b) substituted (6.4.2015) by Pension Schemes Act 2015 (c. 8), s. 89(3)(b), Sch. 4 para. 52 (with s. 87)

F8S. 52(5) repealed (6.4.2002) by 2000 c. 19, s. 85, Sch. 9 Pt. III(11) (with s. 83(6)); S.I. 2002/437 {art. 3(3)}

F9S. 52(7) added (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. 64(3); S.R. 1999/149, art. 2(c), Sch. 2

F10S. 52(8)(9) added (1.10.2006 for specified purposes, 1.1.2007 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(2), Sch. 10 para. 7(3); S.R. 2006/352, art. 2(2)(a)(b)

Modifications etc. (not altering text)

C1S. 52 modified (28.3.1997) by S.R. 1997/192, art. 4(2) (with art. 9)