SCHEDULES
E1SCHEDULE 1 Transfer of Contributions Agency functions and associated functions
Pension Schemes Act 1993 (c. 48)
33
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I134
In section 8 of the Pension Schemes Act 1993 (meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”)—
a
in subsection (1)(b), for “Secretary of State” there is substituted “
Inland Revenue
”
, and
b
in subsection (3)(f), for “Secretary of State” and “he is” there are substituted respectively “
Inland Revenue
”
and “
they are
”
.
I235
1
Section 9 of the Pension Schemes Act 1993 (requirements for certification of occupational pension schemes and personal pension schemes) is amended as follows.
2
In subsection (2B)—
a
for “Secretary of State” there is substituted “
Inland Revenue
”
, and
b
for “is satisfied”, in both places where it occurs, there is substituted “
are satisfied
”
.
3
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In subsection (4), for “Secretary of State may, if he thinks” there is substituted “
Inland Revenue may, if they think
”
.
I336
In section 10(2)(a) of the Pension Schemes Act 1993 (protected rights under occupational pension scheme), for “Secretary of State” there is substituted “
Inland Revenue
”
.
I437
1
Section 11 of the Pension Schemes Act 1993 (election by employer as to employment covered by contracting-out certificate) is amended as follows.
2
In subsection (4)—
a
for “Secretary of State considers” there is substituted “
Inland Revenue consider
”
, and
b
for “he” there is substituted “
they
”
.
3
In subsection (5)(d), for “Secretary of State” and “he is” there are substituted respectively “
Inland Revenue
”
and “
they are
”
.
I538
In section 14(4) of the Pension Schemes Act 1993 (computation of earner’s guaranteed minimum)—
a
for “Secretary of State is” there is substituted “
Inland Revenue are
”
,
b
for “he”, in each place where it occurs, there is substituted “
they
”
, and
c
in paragraph (a), for “thinks” there is substituted “
think
”
.
I639
In section 17(7) of the Pension Schemes Act 1993 (supply of information on pensions for widows and widowers), for “Secretary of State” there is substituted “
Inland Revenue
”
and for “he” there is substituted “
the Inland Revenue
”
.
I740
In section 25(2) of the Pension Schemes Act 1993 (security of minimum pensions and resources of scheme)—
a
in paragraph (a), for “Secretary of State is” there is substituted “
Inland Revenue are
”
, and
b
in paragraph (b), for “Secretary of State” there is substituted “
Inland Revenue
”
.
41
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I842
In section 30(1) of the Pension Schemes Act 1993 (securing liability of scheme for protected rights), for “Secretary of State” there is substituted “
Inland Revenue
”
.
I943
In section 31(3)(a) of the Pension Schemes Act 1993 (application of resources of pension scheme), for “Secretary of State” there is substituted “
Inland Revenue
”
.
I1044
In section 33A(1) of the Pension Schemes Act 1993 (auditor or actuary to report contravention)—
a
for “Secretary of State”, in both places where it occurs, there is substituted “
Inland Revenue
”
, and
b
for “his” there is substituted “
their
”
.
I1145
1
Section 34 of the Pension Schemes Act 1993 (cancellation, variation, surrender and refusal of certificates) is amended as follows.
2
For “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
3
In subsection (2)(a), for “he has” there is substituted “
they have
”
.
4
In subsections (4) and (5), for “he considers” and “he” there are substituted respectively “
they consider
”
and “
they
”
.
I1246
1
Section 42A of the Pension Schemes Act 1993 (reduced rates of Class 1 contributions and rebates for members of money purchase contracted-out schemes) is amended as follows.
2
In subsection (3), for “Secretary of State” there is substituted “
Inland Revenue
”
.
3
In subsection (5)—
a
for “Secretary of State” there is substituted “
Inland Revenue
”
, and
b
for “pays”, “he” and “is”, in each place where they occur, there are substituted respectively “
pay
”
, “
they
”
and “
are
”
.
I1347
1
Section 43 of the Pension Schemes Act 1993 (payment of minimum contributions to personal pension schemes) is amended as follows.
2
For “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
3
In subsection (4), for “is” there is substituted “
are
”
.
4
In subsection (5)—
a
for “pays” and “is” there are substituted respectively “
pay
”
and “
are
”
, and
b
for “he”, in each place where it occurs, there is substituted “
they
”
.
5
In subsection (6)—
a
for “pays”, “is” and “does” there are substituted respectively “
pay
”
, “
are
”
and “
do
”
, and
b
for “he”, in each place where it occurs, there is substituted “
they
”
.
48
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I1449
In section 45(1) of the Pension Schemes Act 1993 (amount of minimum contributions), for “Secretary of State is” there is substituted “
Inland Revenue are
”
.
I1550
In section 45B(2) of the Pension Schemes Act 1993 (money purchase and personal pension schemes: verification of ages), after “Secretary of State”, in both places where it occurs, there is inserted “
or the Inland Revenue
”
.
I1651
1
Section 50 of the Pension Schemes Act 1993 (powers to approve arrangements for scheme ceasing to be certified) is amended as follows.
2
For “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
3
In subsection (2), for “has”, in both places where it occurs, and “his” there are substituted respectively “
have
”
and “
their
”
.
4
In subsection (3), for “he subsequently approves” there is substituted “
they subsequently approve
”
.
5
In subsection (4), for “has” there is substituted “
have
”
.
I1752
In section 53 of the Pension Schemes Act 1993 (supervision of former contracted-out schemes), for “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
I1853
In section 54 of the Pension Schemes Act 1993 (supervision of former appropriate personal pension schemes), for “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
I1954
In section 56(2) of the Pension Schemes Act 1993 (payment of contributions equivalent premiums on termination of certified status: supplementary provisions), for “Secretary of State” there is substituted “
Inland Revenue
”
.
I2055
In section 57(4) of the Pension Schemes Act 1993 (elections to pay contributions equivalent premiums), for “the Secretary of State considers” and “he” there are substituted respectively “
the Inland Revenue consider
”
and “
they
”
.
I2156
1
Section 63 of the Pension Schemes Act 1993 (further provisions concerning calculations relating to premiums) is amended as follows.
2
For “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
3
In subsection (3), for “is satisfied”, “he may”, in both places where it occurs, and “he thinks” there are substituted respectively “
are satisfied
”
, “
they may
”
and “
they think
”
.
4
In subsection (5), for “he thinks” there is substituted “
they think
”
.
I2257
In section 67(2) of the Pension Schemes Act 1993 (non-payment of contributions equivalent premiums), for “Secretary of State” there is substituted “
Inland Revenue
”
.
I2358
In section 68(5) of the Pension Schemes Act 1993 (treatment of unpaid contributions equivalent premiums), for “Secretary of State”, in both places where it occurs, there is substituted “
Inland Revenue
”
.
I2459
In section 155 of the Pension Schemes Act 1993 (requirement to give information)—
a
after “Secretary of State” there is inserted “
or the Inland Revenue
”
, and
b
after “requires” there is inserted “
or they require
”
.
F160
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I2561
1
Section 177 of the Pension Schemes Act 1993 (general financial arrangements) is amended as follows.
2
In subsection (1), after “Secretary of State” there is inserted “
or the Inland Revenue
”
.
3
In subsection (2)—
a
in paragraph (a), for “Secretary of State” there is substituted “
Inland Revenue
”
, and
b
in paragraph (b), for “him” there is substituted “
the Secretary of State
”
.
4
In subsection (3), after paragraph (b) there is inserted—
c
such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III.
5
In subsection (5)(a), after “Secretary of State” there is inserted “
or the Inland Revenue
”
.
6
In subsection (7)(d), for “him” there is substituted “
the Inland Revenue
”
.
I2662
1
Schedule 2 to the Pension Schemes Act 1993 (certification regulations) is amended as follows.
2
In paragraph 2(1) (determination of date of employment), for “Secretary of State” there is substituted “
Inland Revenue
”
.
3
In paragraph 3 (notice by employer), for “Secretary of State” there is substituted “
Inland Revenue
”
.
4
In paragraph 5 (contributions equivalent premiums)—
a
in sub-paragraph (1), for “Secretary of State” and “he” there are substituted respectively “
Inland Revenue
”
and “
they
”
,
b
in sub-paragraph (3)—
i
in paragraph (e), for “Secretary of State is” there is substituted “
Inland Revenue are
”
, and
ii
in paragraph (f), for “Secretary of State” there is substituted “
Inland Revenue
”
, and
c
in sub-paragraphs (3A), (3B)(b), (3C)(c) and (4), for “Secretary of State” there is substituted “
Inland Revenue
”
.
5
In paragraph 7(4) (regulations relating to certain public service pension schemes)—
a
in paragraph (a), for “by him” there is substituted “
by the Inland Revenue
”
, and
b
in paragraphs (b) and (d), for “Secretary of State”, in each place where it occurs, there is substituted “
Inland Revenue
”
.
I2763
In Schedule 6 to the Pension Schemes Act 1993 (transitional provisions and savings), in paragraph 14(3)—
a
for “Secretary of State has” there is substituted “
Inland Revenue have
”
,
b
for “he subsequently ascertains” there is substituted “
they subsequently ascertain
”
,
c
in paragraph (a), for “him” and “he”, in both places where it occurs, there are substituted respectively “
them
”
and “
they
”
, and
d
in paragraph (b), for “Secretary of State”, “he” and “him” there are substituted respectively “
Inland Revenue
”
, “
they
”
and “
them
”
.
Sch. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)