Sch. 2 para. 7 wholly in force at 6.4.2002; Sch. 2 para. 7 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 7 in force at 6.4.2002 insofar as not already in force by S.I. 2001/4049, art. 2(3)(a)

1993 c. 48.

1993 c. 49.

http://www.legislation.gov.uk/ukpga/1999/30/schedule/2/paragraph/7Welfare Reform and Pensions Act 1999An Act to make provision about pensions and social security; to make provision for reducing under-occupation of dwellings by housing benefit claimants; to authorise certain expenditure by the Secretary of State having responsibility for social security; and for connected purposes.1999-11-16texttext/xmlenStatute Law Database2024-04-02Expert Participation2020-12-31 SCHEDULESSCHEDULE 2 Pensions: miscellaneous amendments Mandatory payment of contributions equivalent premiums7(1)

In section 55 of the Pension Schemes Act 1993 (contributions equivalent premiums)—

(a)

in subsection (2), after “the prescribed person” insert “ shall, if subsection (2B) applies, pay and otherwise ”;

(b)

in subsection (2A), omit the words following paragraph (e); and

(c)

after that subsection insert—(2B)

Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.

(2C)

Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.

(2)

In section 51 of the Pension Schemes (Northern Ireland) Act 1993 (contributions equivalent premiums)—

(a)

in subsection (2), after “the prescribed person” insert “ shall, if subsection (2B) applies, pay and otherwise ”;

(b)

in subsection (2A), omit the words following paragraph (e); and

(c)

after that subsection insert—(2B)

Except in prescribed circumstances, this subsection applies in any case where the earner has no accrued right to any benefit under the scheme.

(2C)

Where a contributions equivalent premium is required to be paid in respect of an earner by virtue of subsection (2), the prescribed person must notify the Inland Revenue of that fact within the prescribed period and in the prescribed manner.

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<heading> Mandatory payment of contributions equivalent premiums</heading>
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In section 55 of the
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In section 51 of the
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