5E+W+SFor section 9 of the Contributions and Benefits Act substitute—
(1)Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).
(2)For the purposes of subsection (1) above, the secondary percentage shall be 12.2 per cent; but the percentage is subject to alteration under sections 143 and 145 of the Administration Act.
(3)Subsection (1) above is subject to regulations under section 6(6) above and sections 116 to 120 below and to section 41 of the Pensions Act.”
Commencement Information
I1Sch. 9 para. 5 wholly in force at 6.4.2000; Sch. 9 para. 5 not in force at Royal Assent see s. 89(3); Sch. 9 para. 5 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Section 18.
1SIn section 32(2) of the M1Bankruptcy (Scotland) Act 1985 (vesting of estate, and dealings of debtor, after sequestration), at the beginning insert “ Notwithstanding anything in section 11 or 12 of the Welfare Reform and Pensions Act 1999, ”.
Commencement Information
I2 Sch. 2 para. 1 wholly in force at 29.5.2000; Sch. 2 para. 1 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 1 in force at 29.5.2000 by S.I. 2000/1382, art. 2(e)
Marginal Citations
2E+WIn section 310(7) of the M2Insolvency Act 1986 (bankrupt’s income against which income payments orders may be made includes certain payments under pension schemes), after “employment and” insert “ (despite anything in section 11 or 12 of the Welfare Reform and Pensions Act 1999) ”.
Commencement Information
I3Sch. 2 para. 2 wholly in force at 29.5.2000; Sch. 2 para. 2 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 2 in force at 29.5.2000 by S.I. 2000/1382, art. 2(e)
Marginal Citations
3(1)In the M3Pension Schemes Act 1993—U.K.
(a)in section 1 (categories of pension schemes), in the definition of “personal pension scheme”, for “employed earners” substitute “ earners (whether employed or self-employed) ”; and
(b)in section 181(1) (general interpretation), for the definition of “employed earner” substitute—
““employed earner” and “self-employed earner” have the meanings given by section 2 of the M4Social Security Contributions and Benefits Act 1992;”.
(2)In consequence of sub-paragraph (1), the following provisions of that Act shall cease to have effect, namely—
(a)in subsection (2)(a)(ii) of section 73 (short service benefit), the words “or a self-employed pension arrangement” and “or arrangement”;
(b)in subsection (2)(a) of section 96 (exercise of option under section 95), sub-paragraph (iii) and the word “or” immediately preceding that sub-paragraph; and
(c)in subsection (1) of section 181 (general interpretation), the definition of “self-employed pension arrangement”.
Commencement Information
I4Sch. 2 para. 3 wholly in force at 25.4.2001; Sch. 2 para. 3 in force for certain purposes at Royal Assent, see s. 89(1)(5); Sch. 2 para. 3 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
4E+W+SIn section 16(5) of the M5Pension Schemes Act 1993 (revaluation of earnings factors for purposes of section 14: early leavers etc.), for the definition of “relevant year” substitute—
““relevant year” means any tax year in the earner’s working life,”.
Commencement Information
I5Sch. 2 para. 4 wholly in force at 25.4.2000; Sch. 2 para. 4 in force for certain purposes at Royal Assent, see s. 89(1)(5); Sch. 2 para. 4 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
5(1)Section 28 of the M6Pension Schemes Act 1993 (ways of giving effect to protected rights) is amended as follows.E+W+S
(2)In subsection (1)—
(a)omit paragraph (aa) (but not the final “and”); and
(b)in paragraph (b), for “permitted” substitute “ provided for ”.
(3)For subsection (1A) substitute—
“(1A)Where the scheme is a personal pension scheme which provides for the member to elect to receive payments in accordance with this subsection, and the member so elects, effect shall be given to his protected rights during the interim period by the making of payments under an interim arrangement which—
(a)complies with section 28A, and
(b)satisfies such conditions as may be prescribed;
and in such a case subsections (2) to (4) accordingly apply as regards giving effect to his protected rights as from the end of that period.”
(4)In subsection (3) for “(1A)(a) or” substitute “ (1A) or ”.
Commencement Information
I6Sch. 2 para. 5 wholly in force at 1.1.2002; Sch. 2 para. 5 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 5 in force at 1.1.2002 insofar as not already in force by S.I. 2001/4049, art. 2(1)(a)
Marginal Citations
6E+W+SIn section 47 of the Pension Schemes Act 1993 (entitlement to guaranteed minimum pension for the purposes of the relationship with social security benefits), after subsection (6) (which is inserted by section 32(4) of this Act) add—
“(7)For the purposes of section 46, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under section 342A of the M7Insolvency Act 1986 (recovery of excessive pension contributions) or under section 36A of the M8Bankruptcy (Scotland) Act 1985.”
Commencement Information
I7Sch. 2 para. 6 wholly in force at 6.4.2002; Sch. 2 para. 6 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 6 in force at 6.4.2002 insofar as not already in force by S.I. 2002/153, art. 2(j)
Marginal Citations
7(1)In section 55 of the M9Pension Schemes Act 1993 (contributions equivalent premiums)—U.K.
(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 M10Pension 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.”
Commencement Information
I8Sch. 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)
Marginal Citations
8(1)Paragraph 2 of Schedule 4 to the M11Pension Schemes Act 1993 (priority in bankruptcy for amounts paid by Secretary of State in respect of unpaid pension contributions) is amended as follows.E+W+S
(2)For sub-paragraphs (1) to (3) substitute—
“(1)This Schedule applies to any sum owed on account of an employer’s contributions to a salary related contracted-out scheme which were payable in the period of 12 months immediately preceding the relevant date.
(1A)The amount of the debt having priority by virtue of sub-paragraph (1) shall be taken to be an amount equal to the appropriate amount.
(2)This Schedule applies to any sum owed on account of an employer’s minimum payments to a money purchase contracted-out scheme falling to be made in the period of 12 months immediately preceding the relevant date.
(3)In so far as payments cannot from the terms of the scheme be identified as falling within sub-paragraph (2), the amount of the debt having priority by virtue of that sub-paragraph shall be taken to be an amount equal to the appropriate amount.
(3A)In sub-paragraph (1A) or (3) “the appropriate amount” means the aggregate of—
(a)the percentage for non-contributing earners of the total reckonable earnings paid or payable, in the period of 12 months referred to in sub-paragraph (1) or (2) (as the case may be), to or for the benefit of non-contributing earners; and
(b)the percentage for contributing earners of the total reckonable earnings paid or payable, in that period, to or for the benefit of contributing earners.”
(3)In sub-paragraph (4), for “sub-paragraph (3)” substitute “ sub-paragraph (3A) ”.
Commencement Information
I9Sch. 2 para. 8 wholly in force at 25.4.2000; Sch. 2 para. 8 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 8 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
9E+W+SIn section 3(2)(b) of the M12Pensions Act 1995 (power of Authority to remove pension scheme trustee to whom section 3 applies by virtue of any other provision of Part I of the Act), for “this Part” substitute “ this or any other Act ”.
Commencement Information
I10Sch. 2 para. 9 wholly in force aty 25.4.2000; Sch. 2 para. 9 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 9 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
10U.K.In section 8(4) of the M13Pensions Act 1995 (provision which may be contained in orders made by the Authority appointing pension scheme trustees), omit the word “or” at the end of paragraph (a).
Commencement Information
I11Sch. 2 para. 10 wholly in force at 25.4.2000; Sch. 2 para. 10 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 10 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
11E+W+SIn section 10 of the M14Pensions Act 1995 (imposition of civil penalties by the Authority), after subsection (8) insert—
“(8A)Any penalty recoverable under this section—
(a)shall, if a county court so orders, be recoverable by execution issued from the county court or otherwise as if it were payable under an order of that court; and
(b)may be enforced as if it were an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.”
Commencement Information
I12Sch. 2 para. 11 partly in force; Sch. 2 para. 11 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 11 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
12(1)Section 49 of the Pensions Act 1995 (other responsibilities of trustees, employers, etc.) is amended as follows.E+W+S
(2)In each of subsections (1) and (5) (money to be kept by trustees or employers in accounts with institutions authorised under the M15Banking Act 1987), for “an institution authorised under the Banking Act 1987” substitute “ a relevant institution ”.
(3)After subsection (1) insert—
“(1A)In this section “relevant institution” means—
(a)an institution authorised under the Banking Act 1987;
(b)an institution within any of paragraphs 1 to 6 of Schedule 2 to that Act (institutions not requiring authorisation); or
(c)a European authorised institution within the meaning of the M16Banking Coordination (Second Council Directive) Regulations 1992 which may lawfully accept deposits in the United Kingdom in accordance with those regulations.”
Commencement Information
I13Sch. 2 para. 12 wholly in force at 25.4.2000; Sch. 2 para. 12 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 12 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
13E+W+SIn section 54(3) of the M17Pensions Act 1995 (supplementary provisions about annual increases in pensions), in the definition of “appropriate percentage”, for the words from “the revaluation period” onwards substitute “ the latest revaluation period specified in the order under paragraph 2 of Schedule 3 to the M18Pension Schemes Act 1993 (revaluation of accrued pension benefits) which is in force at the time of the increase (expressions used in this definition having the same meaning as i that paragraph), ”.
Commencement Information
I14Sch. 2 para. 13 wholly in force at 25.4.2000; Sch. 2 para. 13 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 13 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
14(1)In section 58 of the M19Pensions Act 1995 (schedules of contributions), in subsection (6)(a) (certification by actuary of adequacy of rates of contributions to meet minimum funding requirement)—E+W+S
(a)for the words from “on the date” to “is met,” substitute “ it appears to him that the minimum funding requirement was met on the prescribed date, ”; and
(b)omit the words “continue to”.
(2)In section 59 of that Act (determination of contributions: supplementary), in subsection (3) (duty of trustees etc. to prepare report of failure to meet minimum funding requirement), after “they must” insert “ , within such further period as may be prescribed, ”.
Commencement Information
I15Sch. 2 para. 14 wholly in force at 19.3.2002; Sch. 2 para. 14 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 14 in force at 1.2.2002 insofar as not already in force by S.I. 2001/4049, art. 2(2)(a) (which S.I. 2001/4049, art. 2(2)(a) was omitted (30.1.2002) by virtue of S.I. 2002/153, art. 3); Sch. 2 para. 14 in force at 19.3.2002 insofar as not already in force by S.I. 2002/381, art. 2(a)
Marginal Citations
15U.K.In section 77(5) of the M20Pensions Act 1995 (penalties for trustees who deal improperly with excess assets of wound-up occupational pension schemes), for “section 3 applies” substitute “ sections 3 and 10 apply ”.
Commencement Information
I16Sch. 2 para. 15 wholly in force at 25.4.2000; Sch. 2 para. 15 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
16(1)In section 79(1) of the Pensions Act 1995 (annual reports of Pensions Compensation Board)—U.K.
(a)for “the first twelve months of their existence, and a report for each succeeding period of twelve months,” substitute “ each financial year of the Board ”; and
(b)at the end insert—
“Sub-paragraph (4) of paragraph 17 of Schedule 2 (meaning of “financial year”) applies for the purposes of this subsection as for those of that paragraph.”
(2)The amendments made by sub-paragraph (1) have effect in relation to the financial year beginning on the first 6th April falling after that sub-paragraph comes into force and to each subsequent financial year; and the period which begins with the last 1st August before, and ends with the 5th April immediately preceding, that 6th April shall be taken to be the last period in respect of which the Board are required to prepare a report under section 79(1) as originally enacted.
Commencement Information
I17Sch. 2 para. 16 wholly in force at 25.4.2000; Sch. 2 para. 16 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
17E+W+SIn section 94(3) of the M21Pensions Act 1995 (application of sections 91 and 92 to Scotland), at the end insert—
“(f)after subsection 91(4) there is inserted—
“(4A)Subject to section 73(3)(d) of the M22Debtors (Scotland) Act 1987, nothing in this section prevents any diligence mentioned in section 46 of that Act being done against a pension under an occupational pension scheme. ””
Commencement Information
I18Sch. 2 para. 17 wholly in force at 25.4.2000; Sch. para. 17 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 17 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
18E+W+SIn section 124(3) of the M23Pensions Act 1995 (matters to be disregarded in determining “pensionable service”), at the end insert— “ but, in its application for the purposes of section 51, paragraph (b) does not affect the operation of any rules of the scheme by virtue of which a period of service is to be rounded up or down by a period of less than a month. ”
Commencement Information
I19Sch. 2 para. 18 wholly in force at 25.4.2000; Sch. 2 para. 18 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 18 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
19(1)The M24Employment Rights Act 1996 is amended as follows.E+W+S
(2)In section 46 (employee who is a trustee of a pension scheme not to be subject to detriment referable to his carrying out his functions as such a trustee), after subsection (2) insert—
“(2A)This section applies to an employee who is a director of a company which is a trustee of a relevant occupational pension scheme as it applies to an employee who is a trustee of such a scheme (references to such a trustee being read for this purpose as references to such a director).”
(3)In section 58 (right to time off for pension scheme trustees), after subsection (2) insert—
“(2A)This section applies to an employee who is a director of a company which is a trustee of a relevant occupational pension scheme as it applies to an employee who is a trustee of such a scheme (references to such a trustee being read for this purpose as references to such a director).”
(4)In section 102 (unfair dismissal of pension scheme trustees), after subsection (1) insert—
“(1A)This section applies to an employee who is a director of a company which is a trustee of a relevant occupational pension scheme as it applies to an employee who is a trustee of such a scheme (references to such a trustee being read for this purpose as references to such a director).”
Commencement Information
I20Sch. 2 para. 19 wholly in force at 25.4.2000; Sch. 2 para. 19 in force for certain purposes at Royal Assent see s. 89(1)(5); Sch. 2 para. 19 in force at 25.4.2000 by S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II
Marginal Citations
Section 70.
Valid from 24/04/2000
1(1)Section 617 of the Income and Corporation Taxes Act 1988 (social security benefits and contributions) is amended as follows.U.K.
(2)In subsection (1)(a)—
(a)after “maternity allowance,” insert “ bereavement payments, ”; and
(b)omit “widow’s payments,”.
(3)Omit subsection (6).
Commencement Information
I21Sch. 8 para. 1 wholly in force at 9.4.2001; Sch. 8 para. 1 not in force at Royal Assent see s. 89(1); Sch. 8 para. 1 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
2U.K.The Contributions and Benefits Act has effect subject to the following amendments.
Commencement Information
I22Sch. 8 para. 2 wholly in force at 9.4.2001; Sch. 8 para. 2 not in force at Royal Assent see s. 89(1); Sch. 8 para. 2 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
3(1)Section 20 (descriptions of contributory benefits) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (e), omit sub-paragraph (i); and
(b)after that paragraph insert—
“(ea)bereavement benefits, comprising—
(i)bereavement payment;
(ii)widowed parent’s allowance (with increase for child dependants);
(iii)bereavement allowance;”.
(3)In subsection (2), in the definition of “long-term benefit”, after paragraph (b) insert—
“(ba)a widowed parent’s allowance;
(bb)a bereavement allowance;”.
Commencement Information
I23Sch. 8 para. 3 wholly in force at 9.4.2001; Sch. 8 para. 3 not in force at Royal Assent see s. 89(1); Sch. 8 para. 3 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
4(1)Section 21 (contribution conditions) is amended as follows.U.K.
(2)In subsection (2)—
(a)for “Widow’s payment” substitute “ Bereavement payment ”; and
(b)after the entry relating to widowed mother’s allowance insert—
| “Widowed parent’s allowance | Class 1, 2 or 3 |
| Bereavement allowance | Class 1, 2 or 3” |
(3)In subsection (4), for “widow’s payment” substitute “ bereavement payment ”.
Commencement Information
I24Sch. 8 para. 4 wholly in force at 9.4.2001; Sch. 8 para. 4 not in force at Royal Assent see s. 89(1); Sch. 8 para. 4 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
5In section 46(2) (modifications of s. 45 for calculating additional pension in certain benefits)—
(a)after “section 39(1)” insert “ or 39C(1) ”; and
(b)for “or 48B(2)” substitute “ , 48B(2) or 48BB(5) ”.
Commencement Information
I25Sch. 8 para. 5 wholly in force at 9.4.2001; Sch. 8 para. 5 not in force at Royal Assent see s. 89(1); Sch. 8 para. 5 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
6U.K.In section 48B (Category B retirement pension for widows and widowers), at the end add—
“(8)Nothing in subsections (4) to (7) above applies in a case where the spouse dies on or after the appointed day (as defined by section 36A(3)).”
Commencement Information
I26Sch. 8 para. 6 wholly in force at 9.4.2001; Sch. 8 para. 6 not in force at Royal Assent see s. 89(1); Sch. 8 para. 6 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
7U.K.In section 48C(4) (category B retirement pension: general), for “or 48B(2)” substitute “ , 48B(2) or 48BB(5) ”.
Commencement Information
I27Sch. 8 para. 7 wholly in force at 9.4.2001; Sch. 8 para. 7 not in force at Royal Assent see s. 89(1); Sch. 8 para. 7 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
8(1)Section 60 (complete or partial failure to satisfy contribution conditions) is amended as follows.U.K.
(2)In subsection (1), after paragraph (a) insert—
“(aa)a widowed parent’s allowance,
(ab)a bereavement allowance”.
(3)In subsection (3)—
(a)for paragraph (a) substitute—
“(a)a bereavement payment;”; and
(b)after paragraph (b) insert—
“(ba)a widowed parent’s allowance;
(bb)a bereavement allowance;”; and
(c)in paragraph (d), after “48B” insert “ or 48BB ”.
Commencement Information
I28Sch. 8 para. 8 wholly in force at 9.4.2001; Sch. 8 para. 8 not in force at Royal Assent see s. 89(1); Sch. 8 para. 8 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
9U.K.In section 61(1) (exclusion of increase of benefit for failure to satisfy contribution condition), after “widowed mother’s allowance” insert “ or widowed parent’s allowance ”.
Commencement Information
I29Sch. 8 para. 9 wholly in force at 9.4.2001; Sch. 8 para. 9 not in force at Royal Assent see s. 89(1); Sch. 8 para. 9 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
10U.K.In section 61A(3) (contributions paid in error)—
(a)at the end of paragraph (b) insert “ (payable by virtue of section 48B or 48BB above) ”; and
(b)after “widow’s pension,” insert—
“(ca)widowed parent’s allowance,”.
Commencement Information
I30Sch. 8 para. 10 wholly in force at 9.4.2001; Sch. 8 para. 10 not in force at Royal Assent see s. 89(1); Sch. 8 para. 10 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
11U.K.In section 80(5) (beneficiary’s dependent children)—
(a)for “payable by virtue of subsection (1)(a) of section 37” substitute “ or a widowed parent’s allowance payable by virtue of section 37(1)(a) or (as the case may be) section 39A(2)(a) ”; and
(b)for “subsection (2)(a), (b) or (c) of that section” substitute “ section 37(2)(a), (b) or (c) or (as the case may be) section 39A(3)(a), (b) or (c) ”.
Commencement Information
I31Sch. 8 para. 11 wholly in force at 9.4.2001; Sch. 8 para. 11 not in force at Royal Assent see s. 89(1); Sch. 8 para. 11 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
12U.K.In section 150 (interpretation of provisions relating to Christmas bonus), in subsection (1)(c), after “allowance” insert “ , widowed parent’s allowance ”.
Commencement Information
I32Sch. 8 para. 12 wholly in force at 9.4.2001; Sch. 8 para. 12 not in force at Royal Assent see s. 89(1); Sch. 8 para. 12 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
13(1)Schedule 3 (contribution conditions for entitlement to benefit) is amended as follows.U.K.
(2)In paragraph 4(1) (contribution condition for widow’s payment) and in the cross-heading preceding paragraph 4, for “widow’s payment” and “Widow’s payment” substitute “ bereavement payment ” and “ Bereavement payment ” respectively.
(3)In paragraph 5(1) (contribution conditions for widowed mother’s allowance, widow’s pension etc.), after “allowance,” insert “ a widowed parent’s allowance, a bereavement allowance, ”; and in the cross-heading preceding paragraph 5, after “allowance” insert “ , widowed parent’s allowance, bereavement allowance ”.
(4)In paragraph 7(1) and (3) (satisfaction of conditions in early years of contribution), for “widow’s payment” substitute “ bereavement payment ”.
(5)In paragraph 9 (satisfaction of condition where condition for short-term benefit satisfied)—
(a)for “a woman claims a widow’s payment” substitute “ a claim is made for a bereavement payment ”; and
(b)for “widow’s payment” (in the second place where it occurs) substitute “ bereavement payment ”.
Commencement Information
I33Sch. 8 para. 13 wholly in force at 9.4.2001; Sch. 8 para. 13 not in force at Royal Assent see s. 89(1); Sch. 8 para. 13 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
14U.K.In Part IV of Schedule 4 (increases for dependants), after the entry relating to widowed mother’s allowance insert—
| “4A. Widowed parent’s allowance | 11.35 | —.” |
Commencement Information
I34Sch. 8 para. 14 wholly in force at 9.4.2001; Sch. 8 para. 14 not in force at Royal Assent see s. 89(1); Sch. 8 para. 14 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
15U.K.The Administration Act is amended as follows.
Commencement Information
I35Sch. 8 para. 15 wholly in force at 9.4.2001; Sch. 8 para. 15 not in force at Royal Assent see s. 89(1); Sch. 8 para. 15 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
16U.K.In section 1(2)(a) (entitlement to benefit dependent on claim), for “widow’s payment, she” substitute “ bereavement payment, the person ”.
Commencement Information
I36Sch. 8 para. 16 wholly in force at 9.4.2001; Sch. 8 para. 16 not in force at Royal Assent see s. 89(1); Sch. 8 para. 16 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
17U.K.For section 3 (and the cross-heading preceding it) substitute—
(1)This section applies where a person’s spouse has died or may be presumed to have died on or after the appointed day and the circumstances are such that—
(a)more than 12 months have elapsed since the date of death; and
(b)either—
(i)the spouse’s body has not been discovered or identified or, if it has been discovered and identified, the surviving spouse does not know that fact; or
(ii)less than 12 months have elapsed since the surviving spouse first knew of the discovery and identification of the body.
(2)Where this section applies, notwithstanding that any time prescribed for making a claim for a bereavement benefit in respect of the death has elapsed, then—
(a)in any case falling within paragraph (b)(i) of subsection (1) above where it has been decided under section 8 of the M25Social Security Act 1998 that the spouse has died or is presumed to have died; or
(b)in any case falling within paragraph (b)(ii) of subsection (1) above where the identification was made not more than 12 months before the surviving spouse first knew of the discovery and identification of the body,
such a claim may be made or treated as made at any time before the expiration of the period of 12 months beginning with the date on which that decision was made or, as the case may be, the date on which the surviving spouse first knew of the discovery and identification.
(3)If, in a case where a claim for a bereavement benefit is made or treated as made by virtue of this section, the claimant would, apart from subsection (2) of section 1 above, be entitled to—
(a)a bereavement payment in respect of the spouse’s death more than 12 months before the date on which the claim is made or treated as made; or
(b)any other bereavement benefit in respect of his or her death for a period more than 12 months before that date,
then, notwithstanding anything in that section, the surviving spouse shall be entitled to that payment or, as the case may be, to that other benefit (together with any increase under section 80(5) of the Contributions and Benefits Act).
(4)In subsection (1) above “the appointed day” means the day appointed for the coming into force of sections 54 to 56 of the Welfare Reform and Pensions Act 1999.”
Commencement Information
I37Sch. 8 para. 17 wholly in force at 9.4.2001; Sch. 8 para. 17 not in force at Royal Assent see s. 89(1); Sch. 8 para. 17 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
Marginal Citations
18(1)Section 46 of the Pension Schemes Act 1993 (effect of entitlement to guaranteed minimum pensions on payment of social security benefit) is amended as follows.U.K.
(2)In subsection (1), after “widowed mother’s allowance” insert “ , a widowed parent’s allowance ”.
(3)In subsection (6)(b)(iii), for “or 48B” substitute “ , 48B or 48BB ”.
Commencement Information
I38Sch. 8 para. 18 wholly in force at 9.4.2001; Sch. 8 para. 18 not in force at Royal Assent see s. 89(1); Sch. 8 para. 18 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
19(1)Section 128 of the Pensions Act 1995 (additional pension: calculation of surpluses) is amended as follows.U.K.
(2)In subsection (4), after “subsections (5)” insert “ , (5A) ”.
(3)After subsection (5) insert—
“(5A)This section has effect in the case of additional pension falling to be calculated under sections 44 and 45 of the Social Security Contributions and Benefits Act 1992 by virtue of section 39C(1) of that Act (widowed parent’s allowance), including Category B retirement pension payable under section 48BB(2), if the pensioner’s spouse—
(a)dies after 5th April 2000, and
(b)has not attained pensionable age on or before that date.”
(4)In subsection (6), for “or 48B(2)” substitute “ , 48B(2) or 48BB(5) ”.
Commencement Information
I39Sch. 8 para. 19 wholly in force at 9.4.2001; Sch. 8 para. 19 not in force at Royal Assent see s. 89(1); Sch. 8 para. 19 in force for certain purposes at 24.4.2000 and for all other purposes at 9.4.2001 by S.I. 2000/1047, art. 2(2)(a)(i)(ii), Sch. Pt. I
Valid from 03/11/2000
20E+W+SThe Contributions and Benefits Act has effect subject to the following amendments.
Valid from 03/11/2000
21E+W+SIn section 21 (contribution conditions)—
(a)in subsection (1), after “other than” insert “ short-term incapacity benefit under subsection (1)(b) of section 30A below, ” and for “30A below” substitute “ subsection (5) of that section ”; and
(b)in subsection (2), for “30A” substitute “ 30A(1)(a) ”.
Commencement Information
I40Sch. 8 para. 21 wholly in force at 6.4.2001; Sch. 8 para. 21 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(e)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)
Valid from 03/11/2000
22E+W+SIn section 30B (incapacity benefit: rate), at the end add—
“(8)This section has effect subject to sections 30DD (reduction for pension payments) and section 30E (reduction for councillor’s allowance) below.”
Commencement Information
I41Sch. 8 para. 22 wholly in force at 6.4.2001; Sch. 8 para. 22 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(e)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)
23(1)Section 171A (test of incapacity for work) is amended as follows.E+W+S
(2)After subsection (2) insert—
“(2A)In subsection (2)(a) above the reference to such information or evidence as is there mentioned includes information or evidence capable of being used for assisting or encouraging the person in question to obtain work or enhance his prospects of obtaining it.”
(3)In subsection (3) (requirement to have medical examination), for “a question arises as to” substitute “ it falls to be determined ”.
(4)After subsection (4) add—
“(5)All information supplied in pursuance of this section shall be taken for all purposes to be information relating to social security.”
Commencement Information
I42Sch. 8 para. 23 partly in force at 2.4.2000; Sch. 8 para. 23 in force for certain purposes at Royal Assent see s. 89(5)(c); Sch. 8 para. 23(1)(2)(4) in force insofar as not already in force at 13.12.1999 by S.I. 1999/3309, art. 2(2)(b)
Valid from 03/04/2000
24E+W+SIn section 171B(1) (the “own occupation test”), for “the test applicable is the own occupation test” substitute “ the own occupation test is applicable in his case. ”
Valid from 03/11/2000
25E+W+SIn section 176 (parliamentary control), in subsection (1)(a) (regulations subject to affirmative resolution procedure), after “section 28(3);” insert—
“section 30DD(5)(b) or (c);”.
Valid from 03/11/2000
26E+W+SIn section 90 of the Contributions and Benefits Act (beneficiaries under sections 68 and 70)—
(a)for the words from “rates” to “allowance, and” substitute “ rate ”; and
(b)for “the allowance in question” substitute “ the allowance ”.
Commencement Information
I43Sch. 8 para. 26 wholly in force at 6.4.2001; Sch. 8 para. 26 in force for certain purposes at 3.11.2000 and for all other purposes at 6.4.2001 by S.I. 2000/2958, art. 2(3)(f)(4)(5) (subject to arts. 3, 4) (as amended (13.3.2001) by S.I. 2001/933, art. 3)
Valid from 06/04/2001
27E+W+SIn section 24(4) of the Criminal Justice Act 1991 (recovery of fines etc. by deductions from income support), in the definition of “income support”, for “, retirement pension or severe disablement allowance” substitute “ or retirement pension ”.
Prospective
Valid from 19/03/2001
28E+W+SIn section 124(1)(f) of the Contributions and Benefits Act (entitlement to income support conditional on claimant and any partner not being entitled to an income-based jobseeker’s allowance), after “the other member of the couple is not” insert “ , and the couple are not, ”.
29(1)The Jobseekers Act 1995 is amended as follows.E+W+S
(2)In section 4 (amount payable by way of a jobseeker’s allowance), in each of subsections (6) and (8) (amount payable where claimant satisfies the contribution-based, and the income-based, conditions)—
(a)for “satisfies both the contribution-based conditions and the income-based conditions” substitute “ is entitled to both a contribution-based jobseeker’s allowance and an income-based jobseeker’s allowance ”; and
(b)after “the amount payable” insert “ by way of a jobseeker’s allowance ”.
(3)In section 8 (attendance, information and evidence)—
(a)in subsection (1)(a) (power of Secretary of State to specify place and time for claimant to attend), for “the Secretary of State” substitute “ an employment officer ”; and
(b)at the end add—
“(3)In subsection (1) “employment officer” means an officer of the Secretary of State or such other person as may be designated for the purposes of that subsection by an order made by the Secretary of State.”
(4)In section 17(1) (reduction of allowance payable to young persons), for “payable to” substitute “ payable in respect of ”.
(5)In section 20(4) (allowance payable to claimant even though section 19 prevents payment to him), for “payable to” there shall be substituted “ payable in respect of ”.
(6)In section 36(1) (orders to be made by statutory instrument unless made under specified provision), after “section” insert “ 8(3), ”.
(7)In paragraph 10(2) of Schedule 1 (allowance payable to claimant even though payment to him has been suspended), for “payable to” there shall be substituted “ payable in respect of ”.
Valid from 12/01/2000
30E+W+SThe Contributions and Benefits Act has effect subject to the following amendments.
Commencement Information
I44Sch. 8 Pt. VI wholly in force at 2.4.2000; Sch. 8 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 8 Pt. VI in force for certain purposes at 12.1.2000 and for all other purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(b)
31(1)Section 21 (contribution conditions) is amended as follows.E+W+S
(2)In subsection (1), after “30A below” insert “ , maternity allowance under section 35 below ”.
(3)In subsection (2), omit the entry relating to maternity allowance.
(4)In subsection (4), omit “, other than maternity allowance,”.
Commencement Information
I45Sch. 8 Pt. VI wholly in force at 2.4.2000; Sch. 8 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 8 Pt. VI in force for certain purposes at 12.1.2000 and for all other purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(b)
32E+W+SIn section 176(1)(c) (parliamentary control), after “section 28(2)” insert—
“section 35A(7);”.
Commencement Information
I46Sch. 8 Pt. VI wholly in force at 2.4.2000; Sch. 8 Pt. VI not in force at Royal Assent see s. 89(1); Sch. 8 Pt. VI in force for certain purposes at 12.1.2000 and for all other purposes at 2.4.2000 by S.I. 1999/3309, art. 2(1)(b)
Valid from 01/12/2000
33E+W+SIn section 48A of the Contributions and Benefits Act (category B retirement pension for married person), after subsection (4) insert—
“(4A)Subsection (4) above shall have effect with the omission of the words from “plus” to the end if the pensioner is not the widow or widower of the person by virtue of whose contributions the pension is payable.”
Prospective
34(1)In each of the provisions of the Administration Act to which this paragraph applies—
(a)any reference to a person authorised to exercise any function of a relevant authority relating to housing benefit or council tax benefit shall include a reference to a person providing services to a relevant authority which relate to such a benefit; and
(b)any reference to the exercise of any function relating to such a benefit shall include a reference to the provision of any services so relating.
(2)This paragraph applies to the following provisions of the Administration Act—
(a)section 110A (appointment of inspectors by authorities administering housing benefit or council tax benefit);
(b)sections 122C, 122D and 122E (supply of information in connection with administration of housing benefit or council tax benefit);
(c)section 126A (power to require information from landlords etc. in connection with claims for housing benefit);
(d)section 182B (information about redirection of post); and
(e)Schedule 4 (persons covered by offence relating to unauthorised disclosures).
(3)In this paragraph “relevant authority” means an authority administering housing benefit or council tax benefit.
Section 74.
1N.I.For section 5 of the M26Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—
(1)For the purposes of this Act there shall for every tax year be—
(a)the following for primary Class 1 contributions—
(i)a lower earnings limit,
(ii)a primary threshold, and
(iii)an upper earnings limit; and
(b)a secondary threshold for secondary Class 1 contributions.
Those limits and thresholds shall be the amounts specified for that year by regulations which, in the case of those limits, shall be made in accordance with subsections (2) and (3) below.
(2)The amount specified as the lower earnings limit for any tax year shall be an amount equal to or not more than 99p less than—
(a)the sum which at the beginning of that year is specified in section 44(4) below as the weekly rate of the basic pension in a Category A retirement pension; or
(b)that sum as increased by any Act, Measure or order passed or made before the beginning of that year and taking effect before 6th May in that year.
(3)The amount specified as the upper earnings limit for any tax year shall be an amount which either—
(a)is equal to 7 times the sum which is the primary threshold for that year; or
(b)exceeds or falls short of 7 times that sum by an amount not exceeding half that sum.
(4)Regulations may, in the case of each of the limits or thresholds mentioned in subsection (1) above, prescribe an equivalent of that limit or threshold in relation to earners paid otherwise than weekly (and references in this Act or any other statutory provision to “the prescribed equivalent”, in the context of any of those limits or thresholds, are accordingly references to the equivalent prescribed under this subsection in relation to such earners).
(5)The power conferred by subsection (4) above to prescribe an equivalent of any of those limits or thresholds includes power to prescribe an amount which exceeds, by not more than £1.00, the amount which is the arithmetical equivalent of that limit or threshold.
(6)Regulations under this section shall be made by the Treasury.”
Commencement Information
I47Sch. 10 para. 1 wholly in force at 6.4.2000; Sch. 10 para. 1 not in force at Royal Assent see s. 89(3); Sch. 10 para. 1 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
2N.I.For section 6 of the M27Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—
(1)Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment—
(a)a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and
(b)a secondary Class 1 contribution shall be payable in accordance with this section and section 9 below if the amount paid exceeds the current secondary threshold (or the prescribed equivalent).
(2)No primary or secondary Class 1 contribution shall be payable in respect of earnings if a Class 1B contribution is payable in respect of them.
(3)Except as may be prescribed, no primary Class 1 contribution shall be payable in respect of earnings paid to or for the benefit of an employed earner after he attains pensionable age, but without prejudice to any liability to pay secondary Class 1 contributions in respect of any such earnings.
(4)The primary and secondary Class 1 contributions referred to in subsection (1) above are payable as follows—
(a)the primary contribution shall be the liability of the earner; and
(b)the secondary contribution shall be the liability of the secondary contributor;
but nothing in this subsection shall prejudice the provisions of paragraph 3 of Schedule 1 to this Act relating to the manner in which the earner’s liability falls to be discharged.
(5)Except as provided by this Act, the primary and secondary Class 1 contributions in respect of earnings paid to or for the benefit of an earner in respect of any one employment of his shall be payable without regard to any other such payment of earnings in respect of any other employment of his.
(6)Regulations may provide for reducing primary or secondary Class 1 contributions which are payable in respect of persons to whom Part XII of the M28Employment Rights (Northern Ireland) Order 1996 (redundancy payments) does not apply by virtue of Article 242(2) or 250 of that Order.
(7)Regulations under this section shall be made by the Treasury.”
Commencement Information
I48Sch. 10 para. 2 wholly in force at 6.4.2000; Sch. 10 para. 2 not in force at Royal Assent see s. 89(3); Sch. 10 para. 2 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
3N.I.After section 6 of the M29Social Security Contributions and Benefits (Northern Ireland) Act 1992 insert—
(1)This section applies where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earner’s employment and the amount paid—
(a)is not less than the current lower earnings limit (or the prescribed equivalent), but
(b)does not exceed the current primary threshold (or the prescribed equivalent).
(2)Subject to any prescribed exceptions or modifications—
(a)the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and
(b)those earnings shall be treated as earnings upon which such a contribution has been paid,
for any of the purposes mentioned in subsection (3) below.
(3)The purposes are—
(a)the purposes of section 14(1)(a) below;
(b)the purposes of the provisions mentioned in section 21(5A)(a) to (c) below;
(c)any other purposes relating to contributory benefits; and
(d)any purposes relating to jobseeker’s allowance.
(4)Regulations may provide for any provision of this Act which, in whatever terms, refers—
(a)to primary Class 1 contributions being payable by a person, or
(b)otherwise to a person’s liability to pay such contributions,
to have effect for the purposes of this section with any prescribed modifications.
(5)Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age.
(6)Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his.
(7)Regulations under this section shall be made by the Treasury.”
Commencement Information
I49Sch. 10 para. 3 wholly in force at 6.4.2000; Sch. 10 para. 3 not in force at Royal Assent see s. 89(3); Sch. 10 para. 3 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
4For section 8 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—
“8(1)Where a primary Class 1 contribution is payable as mentioned in section 6(1)(a) above, the amount of that contribution shall be the primary percentage of so much of the earner’s earnings paid in the tax week, in respect of the employment in question, as—
(a)exceeds the current primary threshold (or the prescribed equivalent); and
(b)does not exceed the current upper earnings limit (or the prescribed equivalent);
but this subsection is subject to regulations under section 6(6) above and sections 116 to 119 below and to section 37 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment).
(2)For the purposes of this Act the primary percentage shall be 10 per cent; but the percentage is subject to alteration under section 129 of the Administration Act.”
Commencement Information
I50Sch. 10 para. 4 wholly in force at 6.4.2000; Sch. 10 para. 4 not in force at Royal Assent see s. 89(3); Sch. 10 para. 4 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
5N.I.For section 9 of the M30Social Security Contributions and Benefits (Northern Ireland) Act 1992 substitute—
(1)Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, the amount of that contribution shall be the secondary percentage of so much of the earnings paid in the tax week, in respect of the employment in question, as exceeds the current secondary threshold (or the prescribed equivalent).
(2)For the purposes of subsection (1) above, the secondary percentage shall be 12.2 per cent; but the percentage is subject to alteration under section 129 of the Administration Act.
(3)Subsection (1) above is subject to regulations under section 6(6) above and sections 116 to 119 below and to section 37 of the Pensions Act.”
Commencement Information
I51Sch. 10 para. 5 wholly in force at 6.4.2000; Sch. 10 para. 5 not in force at Royal Assent see s. 89(3); Sch. 10 para. 5 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
6(1)Section 37 of the M31Pension Schemes (Northern Ireland) Act 1993 is amended as follows.N.I.
(2)In subsection (1), for “(1C)” substitute “ (1E) ”.
(3)For subsections (1A) to (1C) substitute—
“(1A)The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 1.6 per cent of the relevant part of the earnings (“Amount R1”).
(1B)The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to 3 per cent of the relevant part of the earnings (“Amount R2”).
(1C)The aggregate of Amounts R1 and R2 shall be set off—
(a)first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (1A) and (1B); and
(b)then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any primary or secondary Class 1 contribution in respect of earnings—
(i)paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and
(ii)in relation to which the secondary contributor is such a contributor;
and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the M32Social Security Contributions and Benefits (Northern Ireland) Act 1992.
(1D)If—
(a)any balance remains, and
(b)the secondary contributor makes an application for the purpose to the Inland Revenue,
the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.
But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
(1E)If the Inland Revenue pay any amount under subsection (1D) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.”
Commencement Information
I52Sch. 10 para. 6 wholly in force at 6.4.2000; Sch. 10 para. 6 not in force at Royal Assent see s. 89(3); Sch. 10 para. 6 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
7(1)Section 38A of the M33Pension Schemes (Northern Ireland) Act 1993 is amended as follows.N.I.
(2)In subsection (1), for “(3)” substitute “ (2D) and (3) ”.
(3)For subsections (2) to (2B) substitute—
“(2)The amount of any primary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).
(2A)The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).
(2B)The aggregate of Amounts R1 and R2 shall be set off—
(a)first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and
(b)then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—
(i)paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and
(ii)in relation to which the secondary contributor is such a contributor;
and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the M34Social Security Contributions and Benefits (Northern Ireland) Act 1992.
(2C)If—
(a)any balance remains, and
(b)the secondary contributor makes an application for the purpose to the Inland Revenue,
the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.
But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
(2D)If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.”
Commencement Information
I53Sch. 10 para. 7 wholly in force at 6.4.2000; Sch. 10 para. 7 not in force at Royal Assent see s. 89(3); Sch. 10 para. 7 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
8(1)Section 172 of the M35Pension Schemes (Northern Ireland) Act 1993 is amended as follows.N.I.
(2)In subsection (1)(za), for “section 38A(3)” substitute “ section 37(1D) or section 38A(2C) or (3) ”.
(3)In subsection (7), for “section 38A(5) or” substitute “ section 37(1E), 38A(2D) or (5) or ”.
Commencement Information
I54Sch. 10 para. 8 wholly in force at 6.4.2000; Sch. 10 para. 8 not in force at Royal Assent see s. 89(3); Sch. 10 para. 8 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
9(1)Section 142 of the M36Social Security Administration (Northern Ireland) Act 1992 is amended as follows.N.I.
(2)In subsection (5)—
(a)in paragraph (a), for “the lower earnings limit” substitute “ the primary threshold ”; and
(b)in paragraph (b), before “earnings” insert “ total ”.
(3)In subsection (6A)—
(a)for “the lower or upper earnings limit” substitute “ the primary threshold or the upper earnings limit ”; and
(b)for “that limit prescribed under section 8(3)” substitute “ that threshold or limit prescribed under section 5(4) ”.
Commencement Information
I55Sch. 10 para. 9 wholly in force at 6.4.2000; Sch. 10 para. 9 not in force at Royal Assent see s. 89(3); Sch. 10 para. 9 in force for certain purposes at 22.12.1999 and for all other purposes at 6.4.2000 by S.I. 1999/3420, art. 2
Marginal Citations
Section 81.
1E+W+SThe Contributions and Benefits Act is amended as follows.
2E+W+SIn section 2 (categories of earners), for subsection (2A) there is substituted—
“(2A)Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Secretary of State.”
3E+W+SIn paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted “ acting with the concurrence of the Inland Revenue ”.
4E+W+SThe Administration Act is amended as follows.
5E+W+SIn section 116 (legal proceedings), in subsection (5A) for the words from the beginning to “that section” there is substituted “ In relation to proceedings for an offence under section 114 above ”.
6E+W+SIn section 121A (recovery of contributions etc. in England and Wales), in subsection (8) for “Regulations may” there is substituted “ The Inland Revenue may by regulations ”.
7E+W+SIn section 121E (supply of contributions etc. information held by Inland Revenue), in subsection (1) after “statutory maternity pay” there is inserted “ or functions under Part III of the Pensions Act ”.
8E+W+SIn section 121F (supply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State), at the end of subsection (2) there is inserted “ or functions under Part III of the Pensions Act ”.
9N.I.The Social Security Contributions and Benefits (Northern Ireland) Act 1992 is amended as follows.
10N.I.In section 2 (categories of earners), for subsection (2A) there is substituted—
“(2A)Regulations under subsection (2) above shall be made by the Treasury and, in the case of regulations under paragraph (b) of that subsection, with the concurrence of the Department.”
11N.I.In section 172 (Assembly, etc. control of regulations and orders), in subsection (2)(c) for “, 153(2) or” there is substituted “ or 153(2) ”.
12N.I.In paragraph 8 of Schedule 1 (general regulation-making powers), at the end of sub-paragraph (1A) there is inserted “ acting with the concurrence of the Inland Revenue ”.
13N.I.The Social Security Administration (Northern Ireland) Act 1992 is amended as follows.
14N.I.In section 110 (legal proceedings), for subsection (5A) there is substituted—
“(5A)In relation to proceedings for an offence under section 108 above—
(a)the reference in subsection (2)(a) above to the Department, and
(b)the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,
shall have effect as references to the Inland Revenue.”
15N.I.In section 115D (supply of contributions, etc. information held by Inland Revenue), in subsection (1) after “statutory maternity pay” there is inserted “ or functions under Part III of the Pensions Act ”.
16N.I.In section 115E (supply to Inland Revenue for purposes of contributions etc. of information held by Department or Secretary of State), at the end of subsection (2) there is inserted “ or functions under Part III of the Pensions Act ”.
17(1)In section 116 (supply of information held by tax authorities for fraud prevention and verification), for subsection (1) there is substituted—N.I.
“(1)This section applies—
(a)to information which is held—
(i)by the Inland Revenue, or
(ii)by a person providing services to the Inland Revenue, in connection with the provision of those services,
but is not information to which section 115D above applies, and
(b)to information which is held—
(i)by the Commissioners of Customs and Excise, or
(ii)by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.”
(2)This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 2(2) of Schedule 5 to the M37Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
Marginal Citations
18(1)In section 145 (adjustments between the Northern Ireland National Insurance Fund and the Consolidated Fund of Northern Ireland)—N.I.
(a)in subsection (1)(a), sub-paragraphs (i) and (ii) are omitted; and
(b)in subsection (3)(a), for “subsection (1)(a) and (b)” there is substituted “ subsection (1)(b) ”.
(2)These amendments shall be deemed to have come into force on 5th October 1999 in place of those made by paragraph 34 of Schedule 2 to the M38Tax Credits Act 1999.
Marginal Citations
19(1)In section 165 (regulations and orders - general), in subsection (9)(c), for “142(7), 145(4)” there is substituted “ 145(4)(a) ”.N.I.
(2)This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 49(3) of Schedule 3 to the M39Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
Marginal Citations
20E+W+SThe Pension Schemes Act 1993 is amended as follows.
21E+W+SIn section 40 (scope of Chapter II of Part III), in paragraph (b) for “Secretary of State” there is substituted “ Inland Revenue ”.
22E+W+SIn section 170 (decisions and appeals), as amended by section 16(2) of the M40Social Security Contributions (Transfer of Functions, etc.) Act 1999, in subsection (5)—
(a)for paragraphs (a) and (b) there is substituted—
“(a)generally with respect to the making of relevant decisions;
(b)with respect to the procedure to be adopted on any application made under section 9 or 10 of the 1998 Act by virtue of subsection (4); and
(c)generally with respect to such applications, revisions under section 9 and decisions under section 10;”, and
(b)for “such a revision or decision” there is substituted “ a revision under section 9 or decision under section 10 ”.
23E+W+SIn section 185 (consultation about regulations), in subsection (8) for “section 170(8)” there is substituted “ section 170(5) ”.
24N.I.The Pension Schemes (Northern Ireland) Act 1993 is amended as follows.
25(1)In section 154 (disclosure of information between government departments, etc.), in subsection (5) after “Subsections (1) and (1A)” there is inserted “ extend ”.N.I.
(2)This amendment shall be deemed to have come into force on 1st April 1999.
26N.I.In section 165 (decisions and appeals), as amended by Article 15(2) of the M41Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, in subsection (5)—
(a)for paragraphs (a) and (b) there is substituted—
“(a)generally with respect to the making of relevant decisions;
(b)with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and
(c)generally with respect to such applications, revisions under Article 10 and decisions under Article 11;”, and
(b)for “such a revision or decision” there is substituted “ a revision under Article 10 or decision under Article 11 ”.
Marginal Citations
27(1)In section 177 (orders and regulations - general provisions), for subsection (7) there is substituted—N.I.
“(7)Any power conferred on the Secretary of State to make regulations or orders (other than an order under section 162) is exercisable by statutory instrument, and subsections (2) to (4) and section 178(1) apply to regulations or orders made in exercise of any such power of the Secretary of State as they apply to regulations made by the Department.”
(2)This amendment shall be deemed to have come into force on 1st April 1999 in place of those made by paragraph 75(3) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
28N.I.In section 180(2) (consultation about regulations)—
(a)for “the appropriate government department” there is substituted “ the Department or, as the case may be, the Secretary of State ”, and
(b)after “it” there is inserted “ or him ”.
29U.K.The Social Security Contributions (Transfer of Functions, etc.) Act 1999 is amended as follows.
30U.K.In section 3 (general functions of Inland Revenue), subsection (3)(c) (which excludes the application of section 27 of the M42Inland Revenue Regulation Act 1890 but has not come into force) is omitted.
Marginal Citations
31U.K.In section 4 (recovery of contributions where income tax recovery provisions not applicable)—
(a)in paragraph (a), after “1992” there is inserted “ or paragraph 6 of Schedule 1 to the M43Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”,
(b)in paragraph (b), for “that Act” there is substituted “ the M44Social Security Contributions and Benefits Act 1992 or section 18 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”, and
(c)in paragraph (c), for “that Act” there is substituted “ the Social Security Contributions and Benefits Act 1992 or paragraph 7A or 7B of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”.
32U.K.In Schedule 1 (transfer of Contributions Agency functions and associated functions), the following provisions are omitted, namely—
(a)paragraph 4(6) (which was superseded by paragraph 4 of Schedule 1 to the M45Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999), and
(b)paragraph 66(3) (which has not come into force).
Marginal Citations
33E+W+SIn Schedule 2 (transfer of functions under subordinate legislation), the entry in the third column relating to the M46Pensions Act 1995 (Commencement No. 10) Order 1997 shall have effect, and be deemed always to have had effect, with the substitution for “Articles 4 and 13” of “In Article 4, paragraph (1), paragraph (2), except so far as relating to section 55(3) of the M47Pension Schemes Act 1993, to the making of regulations under section 64(1) of that Act and to section 64(3) and (5) to (9) of that Act, and paragraph (3) and Article 13”.
34N.I.In Schedule 2 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (transfer of functions under subordinate legislation), the entry in the third column relating to the M48Pensions (1995 Order) (Commencement No. 8) Order (Northern Ireland) 1997 shall have effect, and be deemed always to have had effect, with the substitution for “Articles 4 and 13” of “In Article 4, paragraph (1), paragraph (2), except so far as relating to section 51(3) of the M49Pension Schemes (Northern Ireland) Act 1993 and to the making of regulations under section 60(1) of that Act, and paragraph (3) and Article 13”.
35E+W+SThere are hereby transferred to the Commissioners of Inland Revenue—
(a)all functions of the Secretary of State under the M50Social Security (Contributions) Regulations 1979 which are not transferred to the Commissioners of Inland Revenue by virtue of section 1(2) of, and Schedule 2 to, the M51Social Security Contributions (Transfer of Functions, etc.) Act 1999, except his functions under regulation 44 of those regulations,
(b)the functions of the Secretary of State under those provisions of the M52Occupational Pension Schemes (Contracting-out) Regulations 1984 (“the 1984 regulations”) which remain in force by virtue of regulation 77(a) of the M53Occupational Pension Schemes (Contracting-out) Regulations 1996 (“the 1996 regulations”), including his functions under the modifications of section 60(4) and (5) of the Pension Schemes Act 1993 made by regulation 23(10)(a)(iii) of the 1984 regulations, but excluding—
(i)his functions under paragraph (2) of regulation 20 of the 1984 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii)his functions under regulations 23(4) and 23A(4) of the 1984 regulations,
(c)the functions of the Secretary of State under regulation 2 of the M54Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations 1987 (so far as remaining in force by virtue of regulation 77(b) of the 1996 regulations), and
(d)the functions of the Secretary of State under the M55Personal Pension Schemes (Personal Pension Protected Rights Premiums) Regulations 1987 (“the 1987 regulations”) (so far as remaining in force by virtue of regulation 4(2) of the M56Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 1997), except—
(i)his functions under paragraph (3) of regulation 5 of the 1987 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii)his functions under regulation 6(4) of the 1987 regulations.
Marginal Citations
36(1)There are hereby transferred to the Commissioners of Inland Revenue—N.I.
(a)all functions of the Department under the M57Social Security (Contributions) Regulations (Northern Ireland) 1979 which are not transferred to the Commissioners of Inland Revenue by virtue of Article 3(2) of, and Schedule 2 to, the M58Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999, except the functions of the Department under regulation 44 of those regulations,
(b)the functions of the Department under those provisions of the M59Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985 (“the 1985 regulations”) which remain in force by virtue of regulation 78(a) of the Occupational M60Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996 (“the 1996 regulations”), including its functions under the modifications of section 56(4) and (5) of the M61Pension M62Schemes (Northern Ireland) Act 1993 made by regulation 22(10)(a) of the 1985 regulations, but excluding—
(i)its functions under paragraph (2) of regulation 19 of the 1985 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii)its functions under regulations 22(4) and 22A(4) of the 1985 regulations,
(c)the functions of the Department under regulation 2 of the M63Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations (Northern Ireland) 1987 (so far as remaining in force by virtue of regulation 78(b) of the 1996 regulations), and
(d)the functions of the Department under the M64Personal Pension Schemes (Personal Pension Protected Rights Premiums) Regulations (Northern Ireland) 1987 (“the 1987 regulations”) (so far as remaining in force by virtue of regulation 4(2) of the M65Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1997), except—
(i)its functions under paragraph (3) of regulation 5 of the 1987 regulations so far as relating to any extension of the period first referred to in that paragraph by more than six months, and
(ii)its functions under regulation 6(4) of the 1987 regulations.
(2)In sub-paragraph (1) “the Department” means the Department of Health and Social Services for Northern Ireland.
Marginal Citations
M57S.R. (N.I.) 1979 No. 186.
M59S.R. (N.I.) 1985 No. 259.
M60S.R. (N.I.) 1996 No. 493.
M61S.R. (N.I.) 1985 No. 259.
M63S.R. (N.I.) 1987 No. 281.
M64S.R. (N.I.) 1987 No. 289.
M65S.R. (N.I.) 1997 No. 160.
37E+W+SParagraphs 1 and 2 of Schedule 8 to the M66Social Security Contributions (Transfer of Functions, etc.) Act 1999 (general provisions relating to transfers of functions) shall have effect as if paragraphs 2, 3, 6, 21 and 35 of this Schedule were provisions of that Act specified in section 21(1) of that Act.
38N.I.Paragraphs 1 and 2 of Schedule 7 to the M67Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (general provisions relating to transfers of functions) shall have effect as if paragraphs 10, 12 and 36 of this Schedule were provisions of that Order specified in Article 20(1) of that Order.
Marginal Citations
Section 84.
Valid from 01/12/2000
1E+WIn paragraph 3 of Schedule 1 to the Supreme Court Act 1981, after paragraph (f) there is inserted—
“(fa)all proceedings relating to a debit or credit under section 29(1) or 49(1) of the Welfare Reform and Pensions Act 1999;”.
Valid from 01/12/2000
2E+WThe Matrimonial and Family Proceedings Act 1984 is amended as follows.
3E+WIn section 17, for subsection (1) there is substituted—
“(1)Subject to section 20 below, on an application by a party to a marriage for an order for financial relief under this section, the court may—
(a)make any one or more of the orders which it could make under Part II of the 1973 Act if a decree of divorce, a decree of nullity of marriage or a decree of judicial separation in respect of the marriage had been granted in England and Wales, that is to say—
(i)any order mentioned in section 23(1) of the 1973 Act (financial provision orders); and
(ii)any order mentioned in section 24(1) of that Act (property adjustment orders); and
(b)if the marriage has been dissolved or annulled, make one or more orders each of which would, within the meaning of that Part of that Act, be a pension sharing order in relation to the marriage.”
4E+WIn section 21—
(a)the word “made”, in both places, is omitted,
(b)after paragraph (b) there is inserted—
“(ba)section 24B(3) to (5) (provisions about pension sharing orders in relation to divorce and nullity);
(bb)section 24C (duty to stay pension sharing orders);
(bc)section 24D (apportionment of pension sharing charges);”, and
(c)at the end there is inserted—
“(l)section 40A (appeals relating to pension sharing orders which have taken effect).”
Valid from 01/12/2000
5SThe Family Law (Scotland) Act 1985 has effect subject to the following amendments.
6SIn section 8, after subsection (3) there is inserted—
“(4)The court shall not, in the same proceedings, make both a pension sharing order and an order under section 12A(2) or (3) of this Act in relation to the same pension arrangement.
(5)Where, as regards a pension arrangement, the parties to a marriage have in effect a qualifying agreement which contains a term relating to pension sharing, the court shall not—
(a)make an order under section 12A(2) or (3) of this Act; or
(b)make a pension sharing order,
relating to the arrangement unless it also sets aside the agreement or term under section 16(1)(b) of this Act.
(6)The court shall not make a pension sharing order in relation to the rights of a person under a pension arrangement if there is in force an order under section 12A(2) or (3) of this Act which relates to benefits or future benefits to which he is entitled under the pension arrangement.
(7)In subsection (5) above—
(a)“term relating to pension sharing” shall be construed in accordance with section 16(2A) of this Act; and
(b)“qualifying agreement” has the same meaning as in section 28(3) of the Welfare Reform and Pensions Act 1999.”
7SAfter section 8 there is inserted—
If a pension sharing order relates to rights under a pension arrangement, the court may include in the order provision about the apportionment between the parties of any charge under section 41 of the Welfare Reform and Pensions Act 1999 (charges in respect of pension sharing costs) or under corresponding Northern Ireland legislation.”
8(1)Section 10 is amended as follows.S
(2)In subsection (5)(b), for “scheme” there is substituted “ arrangement ”.
(3)For subsection (8) there is substituted—
“(8)The Secretary of State may by regulations make provision about calculation and verification in relation to the valuation for the purposes of this Act of benefits under a pension arrangement or relevant state scheme rights.”
(4)After that subsection there is inserted—
“(8A)Regulations under subsection (8) above may include—
(a)provision for calculation or verification in accordance with guidance from time to time prepared by a prescribed person; and
(b)provision by reference to regulations under section 30 or 49(4) of the Welfare Reform and Pensions Act 1999.”
(5)In subsection (9), after “subsection (8) above” there is inserted “ may make different provision for different purposes and ”.
(6)Subsections (10) and (11) cease to have effect.
Commencement Information
I56Sch. 12 para. 8 wholly in force at 15.4.2000; Sch. 12 para. 8 not in force at Royal Assent see s. 89(1); Sch. 12 para. 8(1)(2)(5)(6) in force at 1.12.2000 by S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV; Sch. 12 para. 8(3)(4) in force at 15.4.2000 by S.S.I. 2000/111, art. 2
9(1)Section 12A is amended as follows.S
(2)In subsection (1)(a), for “scheme” there is substituted “ arrangement ”.
(3)In subsection (2), for “trustees or managers of the pension scheme” there is substituted “ person responsible for the pension arrangement ”.
(4)In subsection (3), in paragraphs (a) and (c) for “trustees or managers of the pension scheme” there is substituted “ person responsible for the pension arrangement ” and in paragraph (a) for “have” there is substituted “ has ”.
(5)In subsection (4)—
(a)for “trustees or managers” there is substituted “ person responsible for the pension arrangement ”, and
(b)for “trustees’ or managers’ liability” there is substituted “ liability of the person responsible for the pension arrangement ”.
(6)In subsection (5), for “trustees or managers” there is substituted “ person responsible for the pension arrangement ”.
(7)In subsection (6)—
(a)for “trustees or managers of”, wherever occurring, there is substituted “ person responsible for ”,
(b)for “scheme”, wherever occurring, there is substituted “ arrangement ”, and
(c)in paragraph (b), for “have” there is substituted “ has ”.
(8)In subsection (7)—
(a)for “trustees or managers” where first occurring there is substituted “ person responsible for the pension arrangement ”,
(b)for “trustees or managers of” there is substituted “ person responsible for ”, and
(c)for “scheme” there is substituted “ arrangement ”.
(9)For subsection (10) there is substituted—
“(10)The definition of “benefits under a pension scheme” in section 27 of this Act does not apply to this section.”
10SIn section 13(2)(b), after “property” there is inserted “ , or a pension sharing order, ”.
11(1)Section 16 is amended as follows.S
(2)In subsection (2), for paragraph (b) there is substituted—
“(b)under subsection (1)(b) above, if the agreement does not contain a term relating to pension sharing, on granting decree of divorce or within such time as the court may specify on granting decree of divorce; or
(c)under subsection (1)(b) above, if the agreement contains a term relating to pension sharing—
(i)where the order sets aside the agreement or sets aside or varies the term relating to pension sharing, on granting decree of divorce; and
(ii)where the order sets aside or varies any other term of the agreement, on granting decree of divorce or within such time thereafter as the court may specify on granting decree of divorce.”
(3)After that subsection there is inserted—
“(2A)In subsection (2) above, a term relating to pension sharing is a term corresponding to provision which may be made in a pension sharing order and satisfying the requirements set out in section 28(1)(f) or 48(1)(f) of the Welfare Reform and Pensions Act 1999.”
12SIn section 27(1), the following definitions are inserted at the appropriate places—
““benefits under a pension arrangement” includes any benefits by way of pension, including relevant state scheme rights, whether under a pension arrangement or not;”
““pension arrangement” means—
(a)any occupational pension scheme within the meaning of the M68Pension Schemes Act 1993;
(b)a personal pension scheme within the meaning of that Act;
(c)a retirement annuity contract;
(d)an annuity or insurance policy purchased or transferred for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme;
(e)an annuity purchased or entered into for the purpose of discharging liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;”
““person responsible for a pension arrangement” means—
(a)in the case of an occupational pension scheme or a personal pension scheme, the trustees or managers of the scheme;
(b)in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” above, the provider of the annuity;
(c)in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer;”
““relevant state scheme rights” means—
(a)entitlement, or prospective entitlement, to a Category A retirement pension by virtue of section 44(3)(b) of the M69Social Security Contributions and Benefits Act 1992 or under corresponding Northern Ireland legislation; and
(b)entitlement, or prospective entitlement, to a pension under section 55A of the M70Social Security Contributions and Benefits Act 1992 (shared additional pension) or under corresponding Northern Ireland legislation;”
““retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the M71Income and Corporation Taxes Act 1988;”
““trustees or managers” in relation to an occupational pension scheme or a personal pension scheme means—
(a)in the case of a scheme established under a trust, the trustees of the scheme; and
(b)in any other case, the managers of the scheme;”.
13U.K.In section 659D(2) of the Income and Corporation Taxes Act 1988, for “24(1)” there is substituted “ 28(1) ”.
Valid from 01/12/2000
14E+W+SThe Contributions and Benefits Act has effect subject to the following amendments.
15(1)Section 20 is amended as follows.E+W+S
(2)In subsection (1), after paragraph (f) there is inserted—
“(fa)shared additional pensions;”.
(3)In subsection (2), in the definition of “long-term benefit”, after paragraph (d) there is inserted—
“(e)a shared additional pension;”.
16E+W+SIn section 21(1), after “41 below” there is inserted “ or a shared additional pension under section 55A below ”.
17E+W+SIn section 39(1), (2) and (3), for “45A” there is substituted “ 45B ”.
18E+W+SIn section 43, at the end there is inserted—
“(6)For the purposes of this section, a pension under section 55A below is not a retirement pension.”
19E+W+SIn section 48A(4), for “45A” there is substituted “ 45B ”.
20E+W+SIn section 48B(2) and (3), for “45A” there is substituted “ 45B ”.
21E+W+SIn section 48C(4), for “45A” there is substituted “ 45B ”.
22E+W+SIn section 54(1), at the end there is inserted “ or to a shared additional pension ”.
Valid from 01/12/2000
23E+W+SThe Administration Act is amended as follows.
24E+W+SIn section 150(1)—
(a)after paragraph (c) there is inserted—
“(ca)which are shared additional pensions;”, and
(b)after paragraph (d) there is inserted—
“(da)which are the increases in the rates of shared additional pensions under section 55C of that Act;”.
25(1)Section 155A is amended as follows.E+W+S
(2)In subsection (1)(a)(i), after “retirement pension” there is inserted “ or shared additional pension ”.
(3)In subsection (2), after “retirement pension” there is inserted “ , a shared additional pension ”.
26E+W+SIn section 163(2)—
(a)after paragraph (a) there is inserted—
“(aa)any administrative expenses of the Secretary of State in supplying information about benefits under Part II of that Act in accordance with regulations under section 23 of the Welfare Reform and Pensions Act 1999;”, and
(b)in paragraph (b), for “that Act” there is substituted “ the Contributions and Benefits Act ”.
27E+W+SIn section 165(5)(b), after “section 163(2)(a)” there is inserted “ or (aa) ”.
Valid from 01/12/2000
28E+W+SThe Pension Schemes Act 1993 has effect subject to the following amendments.
29E+W+SIn section 50(1)—
(a)in paragraph (a), at the end there is inserted—
“(iii)of safeguarded rights under the scheme;”
(b)in paragraph (b), after “protected” there is inserted “ , or safeguarded, ”.
30(1)Section 52 is amended as follows.E+W+S
(2)In subsection (2A), at the end there is inserted—
“(c)any persons who have safeguarded rights under the scheme or are entitled to any benefit giving effect to safeguarded rights under it.”
(3)In subsection (3)(b), after “protected”, in both places, there is inserted “ , or safeguarded, ”.
31(1)Section 83 is amended as follows.E+W+S
(2)In subsection (1), before “benefits”, in both places, there is inserted “ relevant ”.
(3)After that subsection there is inserted—
“(1A)The following are relevant benefits for the purposes of subsection (1)—
(a)any benefits payable otherwise than by virtue of rights which are attributable (directly or indirectly) to a pension credit, and
(b)in the case of a salary related occupational pension scheme, any benefits payable by virtue of such rights, to the extent that the rights involve the member being credited by the scheme with notional pensionable service.”
(4)At the end there is inserted—
“(4)For the purposes of this section, an occupational pension scheme is salary related if—
(a)it is not a money purchase scheme, and
(b)it does not fall within a prescribed class.”
32E+W+SIn section 85, after “73(2)(b)” there is inserted “ or 101D(2)(b) ”.
33E+W+SIn section 93, after subsection (1) there is inserted—
“(1ZA)In subsection (1), references to accrued rights to benefit do not include rights which are attributable (directly or indirectly) to a pension credit.”
34E+W+SIn section 93A, after subsection (1) there is inserted—
“(1A)In subsection (1), the reference to benefits which have accrued does not include benefits which are attributable (directly or indirectly) to a pension credit.”
35E+W+SIn section 94, after subsection (1A) there is inserted—
“(1B)In subsection (1), references to benefits which have accrued do not include benefits which are attributable (directly or indirectly) to a pension credit.”
36E+W+SIn section 96, there is inserted at the end—
“(4)Where a member of an occupational pension scheme or a personal pension scheme—
(a)is entitled to give a notice under section 101F(1) to the trustees or managers of the scheme, or
(b)would be entitled to do so, but for section 101G(1),
he may not, if the scheme so provides, make an application to them under section 95 unless he also gives them a notice under section 101F(1).”
37(1)Section 98 is amended as follows.E+W+S
(2)In subsection (5)—
(a)after “part of the” there is inserted “ relevant ”, and
(b)for “any of the benefits mentioned in that section” there is substituted “ benefits ”.
(3)In subsection (8), after “this section” there is inserted—
““relevant benefits” means any benefits not attributable (directly or indirectly) to a pension credit; and”.
38(1)Section 100 is amended as follows.E+W+S
(2)In subsection (1), for “subsection (2)” there is substituted “ subsections (2) and (2A) ”.
(3)After subsection (2) there is inserted—
“(2A)If the making of the application depended on the giving of a notice under section 101F(1), the application may only be withdrawn if the notice is also withdrawn.”
39(1)Section 129 is amended as follows.E+W+S
(2)In subsection (1), after “Part IV,” there is inserted “ Chapters I and II of Part IVA, ”.
(3)In subsection (2), for “does” there is substituted “ and Chapter II of Part IVA do ”.
40(1)Section 178 is amended as follows.E+W+S
(2)In paragraph (a)—
(a)the words “or of” are omitted, and
(b)at the end there is inserted “ , section 25D of the M72Matrimonial Causes Act 1973, section 12A of the M73Family Law (Scotland) Act 1985 or Part III or IV of the Welfare Reform and Pensions Act 1999. ”
(3)In paragraph (b), after “Part IV,” there is inserted “ Chapter I of Part IVA, ”.
41E+W+SIn section 181(1)—
(a)after the definition of “occupational pension scheme” there is inserted—
““pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;”, and
(b)after the definition of “rights” there is inserted—
““safeguarded rights” has the meaning given in section 68A;”.
42E+W+SIn section 183(3), for “and 97(1)” there is substituted “ , 97(1) and 101I ”.
Valid from 01/12/2000
43E+W+SThe Pensions Act 1995 has effect subject to the following amendments.
44E+W+SIn section 3(2)(a)—
(a)in sub-paragraph (ii), after “values),” there is inserted “ Chapter II of Part IVA (pension credit benefit transfer values), ”, and
(b)after that sub-paragraph there is inserted “or
(iii)the following provisions of the Welfare Reform and Pensions Act 1999: section 33 (time for discharge of pension credit liability) and section 45 (information),”.
45(1)Section 16 is amended as follows.E+W+S
(2)In subsections (1)(a) and (6)(a), before “members” there is inserted “ qualifying ”.
(3)In subsection (8)—
(a)after “a”, in the second place, there is inserted “ qualifying ”, and
(b)for “a member of the scheme”, in the second place, there is substituted “ such a member ”.
46E+W+SIn section 17(4)(a), before “members” there is inserted “ qualifying ”.
47(1)Section 18 is amended as follows.E+W+S
(2)In subsections (1)(a) and (6)(a), before “members” there is inserted “ qualifying ”.
(3)In subsection (7)—
(a)after “a”, in the second place, there is inserted “ qualifying ”, and
(b)for “a member of the scheme”, in the second place, there is substituted “ such a member ”.
48E+W+SIn section 20(5), after “a”, in the second place, there is inserted “ qualifying ”.
49E+W+SIn section 21(7)—
(a)after “section” there is inserted—
“(a)“qualifying member”, in relation to a trust scheme, means a person who is an active, deferred or pensioner member of the scheme, and
(b)”,
and
(b)before “members” there is inserted “ qualifying ”.
50(1)Section 38 is amended as follows.E+W+S
(2)In subsection (1), for the words from “that the scheme” to the end there is substituted—
“(a)that the scheme is not for the time being to be wound up but that no new members are to be admitted to it, or
(b)that the scheme is not for the time being to be wound up but that no new members, except pension credit members, are to be admitted to it.”
(3)In subsection (2), the words from “but” to the end are omitted.
(4)After that subsection there is inserted—
“(2A)Subsection (2) does not authorise the trustees to determine—
(a)where there are accrued rights or pension credit rights to any benefit, that the benefit is not to be increased, or
(b)where the power conferred by that subsection is exercisable by virtue of a determination under subsection (1)(b), that members of the scheme may not acquire pension credit rights under it.”
51E+W+SIn section 51(6), after “a pension” there is inserted “ which is attributable (directly or indirectly) to a pension credit or ”.
52E+W+SIn section 53, after subsection (3) there is inserted—
“(3A)In subsections (1) and (2), the references to a person’s pension do not include any pension which is attributable (directly or indirectly) to a pension credit.”
53(1)Section 67 is amended as follows.E+W+S
(2)In subsection (2), for “or accrued right,” there is substituted “ accrued right or pension credit right ”.
(3)In subsection (4)(a), for “or accrued rights,” there is substituted “ accrued rights or pension credit rights ”.
(4)For subsection (5) there is substituted—
“(5)Subsection (2) does not apply to the exercise of a power—
(a)for a purpose connected with debits under section 29(1)(a) of the Welfare Reform and Pensions Act 1999, or
(b)in a prescribed manner.”
54E+W+SIn section 68(2), for “and” at the end of paragraph (d) there is substituted—
“(da)to enable the scheme to accommodate persons with pension credits or pension credit rights, and”.
55E+W+SIn section 73, after subsection (3) there is inserted—
“(3A)No pension or other benefit which is attributable (directly or indirectly) to a pension credit may be regarded for the purposes of subsection (3)(a) as derived from the payment of voluntary contributions.”
56E+W+SIn section 74(3)(b), at the end there is inserted “ or pension credit rights ”.
57(1)Section 91 is amended as follows.E+W+S
(2)In subsection (1), for the words from “, or has” to “occupational pension scheme” there is substituted “ to a pension under an occupational pension scheme or has a right to a future pension under such a scheme ”.
(3)In subsection (2), for the words from “, or” to “scheme” there is substituted “ to a pension under an occupational pension scheme, or right to a future pension under such a scheme, ”.
(4)In subsection (5)—
(a)for the words from “, or has” to “scheme” there is substituted “ to a pension under an occupational pension scheme, or has a right to a future pension under such a scheme ”,
(b)in paragraph (d), for “accrued right, to pension” there is substituted “ right, ”, and
(c)in paragraph (e), for “accrued right, to pension” there is substituted “ right ”.
58(1)Section 92 is amended as follows.E+W+S
(2)In subsection (1), for the words from “, or” to “scheme” there is substituted “ to a pension under an occupational pension scheme or a right to a future pension under such a scheme ”.
(3)In subsection (4), for the words from “person entitled” to “accrued” there is substituted “ pensioner, or prospective pensioner ”.
59(1)Section 93 is amended as follows.E+W+S
(2)In subsection (1), for the words from “, or” to “scheme” there is substituted “ to a pension under an occupational pension scheme or right to a future pension under such a scheme ”.
(3)In subsection (2)—
(a)for “accrued right to a pension” there is substituted “ right ”, and
(b)for “accrued right to a pension under the scheme” there is substituted “ right ”.
(4)In subsection (4), for “accrued right to a pension” there is substituted “ right ”.
60E+W+SIn section 99(2)—
(a)in paragraph (b), after “values),” there is inserted “ Chapter II of Part IVA (pension credit benefit transfer values), ”, and
(b)at the end of that paragraph there is inserted—
“(ba)section 33 (time for discharge of pension credit liability) or 45 (information) of the Welfare Reform and Pensions Act 1999,”.
61(1)Section 124 is amended as follows.E+W+S
(2)In subsection (1), in the definition of “member”, for “or pensioner” there is substituted “ , pensioner or pension credit ”.
(3)In that subsection, after the definition of “payment schedule” there is inserted—
““pension credit” means a credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation,
“pension credit member”, in relation to an occupational pension scheme, means a person who has rights under the scheme which are attributable (directly or indirectly) to a pension credit,
“pension credit rights”, in relation to an occupational pension scheme, means rights to future benefits under the scheme which are attributable (directly or indirectly) to a pension credit,”.
(4)After subsection (2) there is inserted—
“(2A)In subsection (2)(a), the reference to rights which have accrued to or in respect of the member does not include any rights which are pension credit rights.”
62(1)Section 166 is amended as follows.E+W+S
(2)In subsection (4), for “scheme” there is substituted “ arrangement ”.
(3)In subsection (5)(d), for “scheme” there is substituted “ arrangement ”.
63E+W+SIn section 167(4)—
(a)for “scheme”, where first occurring, there is substituted “ arrangement ”, and
(b)for the words from “(“pension scheme”” to the end of the subsection there is substituted “ (“pension arrangement” having the meaning given in subsection (1) of section 27 of that Act, as it has effect for the purposes of subsection (5) of the said section 10). ”
Valid from 01/12/2000
64E+WThe Family Law Act 1996 has effect subject to the following amendments.
65(1)Schedule 2 is amended as follows.E+W
(2)In paragraph 2, for “section 21” there is substituted “ sections 21 and 21A ”.
(3)In the section set out in that paragraph, for the sidenote there is substituted “ Financial provision orders, property adjustment orders and pension sharing orders. ”
(4)In that section, in paragraphs (c) and (d) of subsection (2), there is inserted at the end “ , other than one in the form of a pension arrangement (within the meaning of section 25D below) ”.
(5)In that section, after subsection (2) there is inserted—
“(3)For the purposes of this Act, a pension sharing order is an order which—
(a)provides that one party’s—
(i)shareable rights under a specified pension arrangement, or
(ii)shareable state scheme rights,
be subject to pension sharing for the benefit of the other party, and
(b)specifies the percentage value to be transferred.”
(6)In that section, subsections (3), (4) and (5) become (4), (5) and (6).
(7)In that section, after subsection (6) (new numbering) there is inserted—
“(7)In subsection (3)—
(a)the reference to shareable rights under a pension arrangement is to rights in relation to which pension sharing is available under Chapter I of Part IV of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation, and
(b)the reference to shareable state scheme rights is to rights in relation to which pension sharing is available under Chapter II of Part IV of the Welfare Reform and Pensions Act 1999, or under corresponding Northern Ireland legislation.”
(8)In that section, subsection (6) becomes subsection (8).
(9)After paragraph 6 there is inserted—
6AFor section 24B substitute—
(1)On an application made under this section, the court may at the appropriate time make one or more pension sharing orders.
(2)The “appropriate time” is any time—
(a)after a statement of marital breakdown has been received by the court and before any application for a divorce order or for a separation order is made to the court by reference to that statement;
(b)when an application for a divorce order has been made under section 3 of the 1996 Act and has not been withdrawn;
(c)when an application for a divorce order has been made under section 4 of the 1996 Act and has not been withdrawn;
(d)after a divorce order has been made.
(3)The court shall exercise its powers under this section, so far as is practicable, by making on one occasion all such provision as can be made by way of one or more pension sharing orders in relation to the marriage as it thinks fit.
(4)This section is to be read subject to any restrictions imposed by this Act and to section 19 of the 1996 Act.
(1)No pension sharing order may be made under section 24B above so as to take effect before the making of a divorce order in relation to the marriage.
(2)The court may not make a pension sharing order under section 24B above at any time while the period for reflection and consideration is interrupted under section 7(8) of the 1996 Act.
(3)No pension sharing order may be made under section 24B above by virtue of a statement of marital breakdown if, by virtue of section 5(3) or 7(9) of the 1996 Act (lapse of divorce process), it has ceased to be possible—
(a)for an application to be made by reference to that statement, or
(b)for an order to be made on such an application.
(4)No pension sharing order may be made under section 24B above after a divorce order has been made, except—
(a)in response to an application made before the divorce order was made, or
(b)on a subsequent application made with the leave of the court.
(5)A pension sharing order under section 24B above may not be made in relation to a pension arrangement which—
(a)is the subject of a pension sharing order in relation to the marriage, or
(b)has been the subject of pension sharing between the parties to the marriage.
(6)A pension sharing order under section 24B above may not be made in relation to shareable state scheme rights if—
(a)such rights are the subject of a pension sharing order in relation to the marriage, or
(b)such rights have been the subject of pension sharing between the parties to the marriage.
(7)A pension sharing order under section 24B above may not be made in relation to the rights of a person under a pension arrangement if there is in force a requirement imposed by virtue of section 25B or 25C below which relates to benefits or future benefits to which he is entitled under the pension arrangement.
(8)In this section, “period for reflection and consideration” means the period fixed by section 7 of the 1996 Act.
(1)On or after granting a decree of nullity of marriage (whether before or after the decree is made absolute), the court may, on an application made under this section, make one or more pension sharing orders in relation to the marriage.
(2)The court shall exercise its powers under this section, so far as is practicable, by making on one occasion all such provision as can be made by way of one or more pension sharing orders in relation to the marriage as it thinks fit.
(3)Where a pension sharing order is made under this section on or after the granting of a decree of nullity of marriage, the order is not to take effect unless the decree has been made absolute.
(4)This section is to be read subject to any restrictions imposed by this Act.
(1)A pension sharing order under section 24BB above may not be made in relation to a pension arrangement which—
(a)is the subject of a pension sharing order in relation to the marriage, or
(b)has been the subject of pension sharing between the parties to the marriage.
(2)A pension sharing order under section 24BB above may not be made in relation to shareable state scheme rights if—
(a)such rights are the subject of a pension sharing order in relation to the marriage, or
(b)such rights have been the subject of pension sharing between the parties to the marriage.
(3)A pension sharing order under section 24BB above may not be made in relation to the rights of a person under a pension arrangement if there is in force a requirement imposed by virtue of section 25B or 25C below which relates to benefits or future benefits to which he is entitled under the pension arrangement. ””
Valid from 12/12/2000
66(1)Schedule 8 is amended as follows.E+W+S
(2)In paragraph 9—
(a)in sub-paragraph (2)—
(i)for “or 24A” there is substituted “ , 24A or 24B ”, and
(ii)for “to 24A” there is substituted “ to 24BB ”, and
(b)in sub-paragraph (3), after paragraph (a) there is inserted—
“(aa)for “or 24B” substitute “, 24B or 24BB”;”.
(3)In paragraph 10, in sub-paragraph (2), for “24A” there is substituted “ 24BB ”.
(4)For paragraph 11 there is substituted—
“11In each of sections 25B(3) and 25C(1) and (3), for “section 23” substitute “section 22A or 23”.
11AIn section 25D—
(a)in each of subsections (1)(a) and (2)(a) and (ab), for “section 23” substitute “section 22A or 23”, and
(b)in subsection (3), in the definition of “shareable state scheme rights”, for “section 21A(1)” substitute “section 21(3)”.”
(5)In paragraph 16, in sub-paragraph (2), at the end there is inserted—
“(f)after paragraph (f) there is inserted—
“(fa)a pension sharing order under section 24B which is made at a time when no divorce order has been made, and no separation order is in force, in relation to the marriage; ”
(g)in paragraph (g), for “24B” substitute “24BB”.”
(6)In that paragraph, after sub-paragraph (3) there is inserted—
“(3A)In subsection (4A), after “paragraph” insert “(de), (ea), (fa) or”.”
(7)In that paragraph, in sub-paragraph (4), for the words from “subsection (4)” to the end of the first of the inserted subsections there is substituted “ subsection (4A) insert— ”, the second of the inserted subsections is renumbered “(4AA)” and after that subsection there is inserted—
“(4AB)No variation of a pension sharing order under section 24B above shall be made so as to take effect before the making of a divorce order in relation to the marriage.”
(8)In that paragraph, after sub-paragraph (4) there is inserted—
“(4A)In subsection (4B), after “order” insert “under section 24BB above”.”
(9)In that paragraph, after sub-paragraph (7) there is inserted—
“(8)After subsection (7F) insert—
“(7FA)Section 24B(3) above applies where the court makes a pension sharing order under subsection (7B) above as it applies where the court makes such an order under section 24B above. ”
(9)In subsection (7G)—
(a)for “Subsections (3) to (5) of section 24B” substitute “Section 24BA(5) to (7)”, and
(b)for “that section” substitute “section 24B above”.”
(10)After that paragraph there is inserted—
“16AAfter section 31A insert—
31BWhere, after the making of a pension sharing order under section 24B above in relation to a marriage, a separation order is made in relation to the marriage, the pension sharing order is discharged. ””
(11)In paragraph 19, in sub-paragraph (3)—
(a)after “24A” there is inserted “ , 24B ”, and
(b)after “property adjustment order,” there is inserted “ any pension sharing order, ”.
(12)In paragraph 21—
(a)after “24,”, in the first place, there is inserted “ 24B, ”, and
(b)for “24,”, in the second place, there is substituted “ 24BB, ”.
(13)After paragraph 25 there is inserted—
“25AIn section 52(2)(aa), for “section 21A” substitute “section 21”.”
(14)In paragraph 32, in sub-paragraph (2), for the words from “the words” to the end there is substituted “paragraph (a) substitute—
“(a)make one or more orders each of which would, within the meaning of Part II of the 1973 Act, be a financial provision order in favour of a party to the marriage or a child of the family or a property adjustment order in relation to the marriage;. ””
(15)In that paragraph, in sub-paragraph (3), for “21(a)” there is substituted “ 21(1)(a) ”.
(16)In that paragraph, after sub-paragraph (3) there is inserted—
“(3A)For section 21(1)(ba) substitute—
“(ba)sections 24BA(5) to (7) (provisions about pension sharing orders in relation to divorce);
(baa)section 24BC(1) to (3) (provisions about pension sharing orders in relation to nullity); ”.
(3B)In section 21(3), for “section 23” substitute “section 22A or 23”.”
(17)At the end of Part I insert—
43AIn section 24 of the Welfare Reform and Pensions Act 1999 (charges by pension arrangements in relation to earmarking orders), for “section 23” substitute “section 22A or 23”.”
Valid from 26/03/2002
67SThe Bankruptcy (Scotland) Act 1985 has effect subject to the following amendments.
Commencement Information
I57Sch. 12 para. 67 wholly in force at 6.4.2002; Sch. 12 para. 67 not in force at Royal Assent see s. 89(1); Sch. 12 para. 67 in force at 26.3.2002 for certain purposes and at 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))
68SIn section 35(1), in paragraph (a) for “under the said section 8(2) for the transfer of property by him” substitute “ a court has, under the said section 8(2), made an order for the transfer of property by him or made a pension sharing order ”.
Commencement Information
I58Sch. 12 para. 68 wholly in force at 6.4.2002; Sch. 12 para. 68 not in force at Royal Assent see s. 89(1); Sch. 12 para. 68 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))
69SAfter section 36C there is inserted—
(1)For the purposes of section 34 of this Act, a pension-sharing transaction shall be taken—
(a)to be a transaction, entered into by the transferor with the transferee, by which the appropriate amount is transferred by the transferor to the transferee; and
(b)to be capable of being an alienation challengeable under that section only so far as it is a transfer of so much of the appropriate amount as is recoverable.
(2)For the purposes of section 35 of this Act, a pension-sharing transaction shall be taken—
(a)to be a pension sharing order made by the court under section 8(2) of the Family Law (Scotland) Act 1985; and
(b)to be an order capable of being recalled under that section only so far as it is a payment or transfer of so much of the appropriate amount as is recoverable.
(3)For the purposes of section 36 of this Act, a pension-sharing transaction shall be taken—
(a)to be something (namely a transfer of the appropriate amount to the transferee) done by the transferor; and
(b)to be capable of being an unfair preference given to the transferee only so far as it is a transfer of so much of the appropriate amount as is recoverable.
(4)Where—
(a)an alienation is challenged under section 34;
(b)an application is made under section 35 for the recall of an order made in divorce proceedings; or
(c)a transaction is challenged under section 36,
if any question arises as to whether, or the extent to which, the appropriate amount in the case of a pension-sharing transaction is recoverable, the question shall be determined in accordance with subsections (5) to (9).
(5)The court shall first determine the extent (if any) to which the transferor’s rights under the shared arrangement at the time of the transaction appear to have been (whether directly or indirectly) the fruits of contributions (“personal contributions”)—
(a)which the transferor has at any time made on his own behalf, or
(b)which have at any time been made on the transferor’s behalf,
to the shared arrangement or any other pension arrangement.
(6)Where it appears that those rights were to any extent the fruits of personal contributions, the court shall then determine the extent (if any) to which those rights appear to have been the fruits of personal contributions whose making has unfairly prejudiced the transferor’s creditors (“the unfair contributions”).
(7)If it appears to the court that the extent to which those rights were the fruits of the unfair contributions is such that the transfer of the appropriate amount could have been made out of rights under the shared arrangement which were not the fruits of the unfair contributions, then the appropriate amount is not recoverable.
(8)If it appears to the court that the transfer could not have been wholly so made, then the appropriate amount is recoverable to the extent to which it appears to the court that the transfer could not have been so made.
(9)In making the determination mentioned in subsection (6) the court shall consider in particular—
(a)whether any of the personal contributions were made for the purpose of putting assets beyond the reach of the transferor’s creditors or any of them; and
(b)whether the total amount of any personal contributions represented, at the time the pension sharing arrangement was made, by rights under pension arrangements is an amount which is excessive in view of the transferor’s circumstances when those contributions were made.
(10)In this section and sections 36E and 36F—
“appropriate amount”, in relation to a pension-sharing transaction, means the appropriate amount in relation to that transaction for the purposes of section 29(1) of the Welfare Reform and Pensions Act 1999 (creation of pension credits and debits);
“pension-sharing transaction” means an order or provision falling within section 28(1) of the Welfare Reform and Pensions Act 1999 (orders and agreements which activate pension-sharing);
“shared arrangement”, in relation to a pension-sharing transaction, means the pension arrangement to which the transaction relates;
“transferee”, in relation to a pension-sharing transaction, means the person for whose benefit the transaction is made;
“transferor”, in relation to a pension-sharing transaction, means the person to whose rights the transaction relates.
(1)In this section and section 36F of this Act, “recovery order” means—
(a)a decree granted under section 34(4) of this Act;
(b)an order made under section 35(2) of this Act;
(c)a decree granted under section 36(5) of this Act,
in any proceedings to which section 36D of this Act applies.
(2)Without prejudice to the generality of section 34(4), 35(2) or 36(5) a recovery order may include provision—
(a)requiring the person responsible for a pension arrangement in which the transferee has acquired rights derived directly or indirectly from the pension-sharing transaction to pay an amount to the permanent trustee,
(b)adjusting the liabilities of the pension arrangement in respect of the transferee,
(c)adjusting any liabilities of the pension arrangement in respect of any other person that derive, directly or indirectly, from rights of the transferee under the arrangement,
(d)for the recovery by the person responsible for the pension arrangement (whether by deduction from any amount which that person is ordered to pay or otherwise) of costs incurred by that person in complying in the debtor’s case with any requirement under section 36F(1) or in giving effect to the order.
(3)In subsection (2), references to adjusting the liabilities of a pension arrangement in respect of a person include (in particular) reducing the amount of any benefit or future benefit to which that person is entitled under the arrangement.
(4)The maximum amount which the person responsible for an arrangement may be required to pay by a recovery order is the smallest of—
(a)so much of the appropriate amount as, in accordance with section 36D of this Act, is recoverable,
(b)so much (if any) of the amount of the unfair contributions (within the meaning given by section 36D(6)) as is not recoverable by way of an order under section 36A of this Act containing provision such as is mentioned in section 36B(1)(a), and
(c)the value of the debtor’s rights under the arrangement acquired by the transferee as a consequence of the transfer of the appropriate amount.
(5)A recovery order which requires the person responsible for an arrangement to pay an amount (“the restoration amount”) to the permanent trustee must provide for the liabilities of the arrangement to be correspondingly reduced.
(6)For the purposes of subsection (5), liabilities are correspondingly reduced if the difference between—
(a)the amount of the liabilities immediately before the reduction, and
(b)the amount of the liabilities immediately after the reduction,
is equal to the restoration amount.
(7)A recovery order in respect of an arrangement—
(a)shall be binding on the person responsible for the arrangement, and
(b)overrides provisions of the arrangement to the extent that they conflict with the provisions of the order.
(1)The person responsible for a pension arrangement under which the transferee has, at any time, acquired rights by virtue of the transfer of the appropriate amount shall, on the permanent trustee making a written request, provide the trustee with such information about the arrangement and the rights under it of the transferor and transferee as the permanent trustee may reasonably require for, or in connection with, the making of an application for a recovery order.
(2)Nothing in—
(a)any provision of section 159 of the M74Pension Schemes Act 1993 or section 91 of the M75Pensions Act 1995 (which prevent assignation and the making of orders which restrain a person from receiving anything which he is prevented from assigning),
(b)any provision of any enactment (whether passed or made before or after the passing of the Welfare Reform and Pensions Act 1999) corresponding to any of the provisions mentioned in paragraph (a), or
(c)any provision of the arrangement in question corresponding to any of those provisions,
applies to a court exercising its power to make a recovery order.
(3)Regulations may, for the purposes of the recovery provisions, make provision about the calculation and verification of—
(a)any such value as is mentioned in section 36E(4)(c);
(b)any such amounts as are mentioned in section 36E(6)(a) and (b).
(4)The power conferred by subsection (3) includes power to provide for calculation or verification—
(a)in such manner as may, in the particular case, be approved by a prescribed person; or
(b)in accordance with guidance—
(i)from time to time prepared by a prescribed person, and
(ii)approved by the Secretary of State.
(5)References in the recovery provisions to the person responsible for a pension arrangement are to—
(a)the trustees, managers or provider of the arrangement, or
(b)the person having functions in relation to the arrangement corresponding to those of a trustee, manager or provider.
(6)In this section—
“prescribed” means prescribed by regulations;
“the recovery provisions” means this section and sections 34, 35, 36 and 36E of this Act;
“regulations” means regulations made by the Secretary of State.
(7)Regulations under the recovery provisions may—
(a)make different provision for different cases;
(b)contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient.
(8)Regulations under the recovery provisions shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.”
Commencement Information
I59Sch. 12 para. 69 wholly in force at 6.4.2002; Sch. 12 para. 69 not in force at Royal Assent see s. 89(1); Sch. 12 para. 69 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))
Marginal Citations
Valid from 26/03/2002
70E+WThe Insolvency Act 1986 is amended as follows.
Commencement Information
I60Sch. 12 para. 70 wholly in force at 6.4.2002; Sch. 12 para. 70 not in force at Royal Assent see s. 89(1); Sch. 12 para. 70 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))
71E+WAfter section 342C there is inserted—
(1)For the purposes of sections 339, 341 and 342, a pension-sharing transaction shall be taken—
(a)to be a transaction, entered into by the transferor with the transferee, by which the appropriate amount is transferred by the transferor to the transferee; and
(b)to be capable of being a transaction entered into at an undervalue only so far as it is a transfer of so much of the appropriate amount as is recoverable.
(2)For the purposes of sections 340 to 342, a pension-sharing transaction shall be taken—
(a)to be something (namely a transfer of the appropriate amount to the transferee) done by the transferor; and
(b)to be capable of being a preference given to the transferee only so far as it is a transfer of so much of the appropriate amount as is recoverable.
(3)If on an application under section 339 or 340 any question arises as to whether, or the extent to which, the appropriate amount in the case of a pension-sharing transaction is recoverable, the question shall be determined in accordance with subsections (4) to (8).
(4)The court shall first determine the extent (if any) to which the transferor’s rights under the shared arrangement at the time of the transaction appear to have been (whether directly or indirectly) the fruits of contributions (“personal contributions”)—
(a)which the transferor has at any time made on his own behalf, or
(b)which have at any time been made on the transferor’s behalf,
to the shared arrangement or any other pension arrangement.
(5)Where it appears that those rights were to any extent the fruits of personal contributions, the court shall then determine the extent (if any) to which those rights appear to have been the fruits of personal contributions whose making has unfairly prejudiced the transferor’s creditors (“the unfair contributions”).
(6)If it appears to the court that the extent to which those rights were the fruits of the unfair contributions is such that the transfer of the appropriate amount could have been made out of rights under the shared arrangement which were not the fruits of the unfair contributions, then the appropriate amount is not recoverable.
(7)If it appears to the court that the transfer could not have been wholly so made, then the appropriate amount is recoverable to the extent to which it appears to the court that the transfer could not have been so made.
(8)In making the determination mentioned in subsection (5) the court shall consider in particular—
(a)whether any of the personal contributions were made for the purpose of putting assets beyond the reach of the transferor’s creditors or any of them, and
(b)whether the total amount of any personal contributions represented, at the time the pension-sharing transaction was made, by rights under pension arrangements is an amount which is excessive in view of the transferor’s circumstances when those contributions were made.
(9)In this section and sections 342E and 342F—
“appropriate amount”, in relation to a pension-sharing transaction, means the appropriate amount in relation to that transaction for the purposes of section 29(1) of the Welfare Reform and Pensions Act 1999 (creation of pension credits and debits);
“pension-sharing transaction” means an order or provision falling within section 28(1) of the Welfare Reform and Pensions Act 1999 (orders and agreements which activate pension-sharing);
“shared arrangement”, in relation to a pension-sharing transaction, means the pension arrangement to which the transaction relates;
“transferee”, in relation to a pension-sharing transaction, means the person for whose benefit the transaction is made;
“transferor”, in relation to a pension-sharing transaction, means the person to whose rights the transaction relates.
(1)This section and section 342F apply if the court is making an order under section 339 or 340 in a case where—
(a)the transaction or preference is, or is any part of, a pension-sharing transaction, and
(b)the transferee has rights under a pension arrangement (“the destination arrangement”, which may be the shared arrangement or any other pension arrangement) that are derived, directly or indirectly, from the pension-sharing transaction.
(2)Without prejudice to the generality of section 339(2) or 340(2), or of section 342, the order may include provision—
(a)requiring the person responsible for the destination arrangement to pay an amount to the transferor’s trustee in bankruptcy,
(b)adjusting the liabilities of the destination arrangement in respect of the transferee,
(c)adjusting any liabilities of the destination arrangement in respect of any other person that derive, directly or indirectly, from rights of the transferee under the destination arrangement,
(d)for the recovery by the person responsible for the destination arrangement (whether by deduction from any amount which that person is ordered to pay or otherwise) of costs incurred by that person in complying in the transferor’s case with any requirement under section 342F(1) or in giving effect to the order,
(e)for the recovery, from the transferor’s trustee in bankruptcy, by the person responsible for a pension arrangement, of costs incurred by that person in complying in the transferor’s case with any requirement under section 342F(2) or (3).
(3)In subsection (2), references to adjusting the liabilities of the destination arrangement in respect of a person include (in particular) reducing the amount of any benefit or future benefit to which that person is entitled under the arrangement.
(4)The maximum amount which the person responsible for the destination arrangement may be required to pay by the order is the smallest of—
(a)so much of the appropriate amount as, in accordance with section 342D, is recoverable,
(b)so much (if any) of the amount of the unfair contributions (within the meaning given by section 342D(5)) as is not recoverable by way of an order under section 342A containing provision such as is mentioned in section 342B(1)(a), and
(c)the value of the transferee’s rights under the destination arrangement so far as they are derived, directly or indirectly, from the pension-sharing transaction.
(5)If the order requires the person responsible for the destination arrangement to pay an amount (“the restoration amount”) to the transferor’s trustee in bankruptcy it must provide for the liabilities of the arrangement to be correspondingly reduced.
(6)For the purposes of subsection (5), liabilities are correspondingly reduced if the difference between—
(a)the amount of the liabilities immediately before the reduction, and
(b)the amount of the liabilities immediately after the reduction,
is equal to the restoration amount.
(7)The order—
(a)shall be binding on the person responsible for the destination arrangement, and
(b)overrides provisions of the destination arrangement to the extent that they conflict with the provisions of the order.
(1)On the transferor’s trustee in bankruptcy making a written request to the person responsible for the destination arrangement, that person shall provide the trustee with such information about—
(a)the arrangement,
(b)the transferee’s rights under it, and
(c)where the destination arrangement is the shared arrangement, the transferor’s rights under it,
as the trustee may reasonably require for, or in connection with, the making of applications under sections 339 and 340.
(2)Where the shared arrangement is not the destination arrangement, the person responsible for the shared arrangement shall, on the transferor’s trustee in bankruptcy making a written request to that person, provide the trustee with such information about—
(a)the arrangement, and
(b)the transferor’s rights under it,
as the trustee may reasonably require for, or in connection with, the making of applications under sections 339 and 340.
(3)On the transferor’s trustee in bankruptcy making a written request to the person responsible for any intermediate arrangement, that person shall provide the trustee with such information about—
(a)the arrangement, and
(b)the transferee’s rights under it,
as the trustee may reasonably require for, or in connection with, the making of applications under sections 339 and 340.
(4)In subsection (3) “intermediate arrangement” means a pension arrangement, other than the shared arrangement or the destination arrangement, in relation to which the following conditions are fulfilled—
(a)there was a time when the transferee had rights under the arrangement that were derived (directly or indirectly) from the pension-sharing transaction, and
(b)the transferee’s rights under the destination arrangement (so far as derived from the pension-sharing transaction) are to any extent derived (directly or indirectly) from the rights mentioned in paragraph (a).
(5)Nothing in—
(a)any provision of section 159 of the M76Pension Schemes Act 1993 or section 91 of the M77Pensions Act 1995 (which prevent assignment and the making of orders which restrain a person from receiving anything which he is prevented from assigning),
(b)any provision of any enactment (whether passed or made before or after the passing of the Welfare Reform and Pensions Act 1999) corresponding to any of the provisions mentioned in paragraph (a), or
(c)any provision of the destination arrangement corresponding to any of those provisions,
applies to a court exercising its powers under section 339 or 340.
(6)Regulations may, for the purposes of sections 339 to 342, sections 342D and 342E and this section, make provision about the calculation and verification of—
(a)any such value as is mentioned in section 342E(4)(c);
(b)any such amounts as are mentioned in section 342E(6)(a) and (b).
(7)The power conferred by subsection (6) includes power to provide for calculation or verification—
(a)in such manner as may, in the particular case, be approved by a prescribed person; or
(b)in accordance with guidance—
(i)from time to time prepared by a prescribed person, and
(ii)approved by the Secretary of State.
(8)In section 342E and this section, references to the person responsible for a pension arrangement are to—
(a)the trustees, managers or provider of the arrangement, or
(b)the person having functions in relation to the arrangement corresponding to those of a trustee, manager or provider.
(9)In this section—
“prescribed” means prescribed by regulations;
“regulations” means regulations made by the Secretary of State.
(10)Regulations under this section may—
(a)make different provision for different cases;
(b)contain such incidental, supplemental and transitional provisions as appear to the Secretary of State necessary or expedient.
(11)Regulations under this section shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.”
Commencement Information
I61Sch. 12 para. 71 wholly in force at 6.4.2002; Sch. 12 para. 71 not in force at Royal Assent see s. 89(2); Sch. 12 para. 71 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))
Marginal Citations
72E+WIn section 384(1) (meaning of “prescribed” in the second Group of Parts), after “Subject to the next subsection” insert “ and sections 342C(7) and 342F(9) in Chapter V of Part IX ”.
Commencement Information
I62Sch. 12 para. 72 wholly in force at 6.4.2002; Sch. 12 para. 72 not in force at Royal Assent see s. 89(1); Sch. 12 para. 72 in force at 26.3.2002 for certain purposes and 6.4.2002 otherwise by S.I. 2002/818, art. 2 (with art. 3 which omitted S.I. 2002/153, art. 2(h)(k))
Valid from 06/04/2000
Valid from 25/04/2000
73U.K.The Income and Corporation Taxes Act 1988 is amended as follows.
74U.K.In section 172(3) (exceptions from tax), for “earnings threshold” substitute “ secondary threshold ”.
Valid from 25/04/2000
75U.K.In section 617(2) (social security benefits and contributions), after paragraph (ae) insert—
“(af)payments made under regulations under section 79 of the Welfare Reform and Pensions Act 1999 or under any corresponding enactment having effect with respect to Northern Ireland;”.
Valid from 06/04/2000
76E+W+SThe Contributions and Benefits Act has effect subject to the following amendments.
77(1)Section 122(1) (interpretation of Parts I to VI etc.) is amended as follows.E+W+S
(2)In the definition of “current”, after “limits” insert “ and primary and secondary thresholds ”.
(3)In the definition beginning with “lower earnings limit”—
(a)for “and “earnings threshold”” substitute “primary threshold” and “secondary threshold” ; and
(b)for “the earnings” substitute “ the primary or secondary ”.
78(1)Paragraph 1 of Schedule 1 (supplementary provisions relating to contributions) is amended in accordance with sub-paragraphs (2) to (5).E+W+S
(2)For “earnings threshold” (wherever occurring) substitute “ secondary threshold ”.
(3)For “lower earnings limit” (wherever occurring) substitute “ primary threshold ”.
(4)Omit sub-paragraphs (4) and (5).
(5)After sub-paragraph (9) add—
“(10)In relation to earners paid otherwise than weekly, any reference in this paragraph to—
(a)the primary or the secondary threshold, or
(b)the upper earnings limit,
shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.”
(6)In paragraph 6 of that Schedule—
(a)in sub-paragraph (5), for “section 159A” substitute “ section 4A, 159A ”; and
(b)in sub-paragraph (6), after “relating” insert “ to relevant payments or benefits within the meaning of section 4A above or (as the case may be) ”.
79E+W+SThe Administration Act has effect subject to the following amendments.
80E+W+SAfter section 140E insert—
(1)The Secretary of State may make to a local authority such payments as he thinks fit in respect of expenses incurred by the authority in connection with the carrying out of any relevant function—
(a)by the authority,
(b)by any person providing services to the authority, or
(c)by any person authorised by the authority to carry out that function.
(2)In subsection (1) “relevant function” means any function conferred by virtue of section 2A, 2C or 7A above.
(3)The following provisions, namely—
(a)in section 140B, subsections (1), (3), (4), (5)(b), (7)(b) and (8), and
(b)section 140C,
apply in relation to a payment under this section as in relation to a payment of subsidy.
(4)The Secretary of State may (without prejudice to the generality of his powers in relation to the amount of subsidy) take into account the fact that an amount has been paid under this section in respect of costs falling within section 140B(4A)(a) above.”
81U.K.In section 170(5) (enactments conferring functions in respect of which Social Security Advisory Committee is to advise)—
(a)in the definition of “the relevant enactments”, after paragraph (ad) insert—
“(ae)sections 60, 72 and 79 of the Welfare Reform and Pensions Act 1999;”; and
(b)in the definition of “the relevant Northern Ireland enactments”, after paragraph (ad) insert—
“(ae)any provisions in Northern Ireland which correspond to sections 60, 72 and 79 of the Welfare Reform and Pensions Act 1999;”.
82E+W+SIn section 189 (regulations and orders—general), after subsection (7) insert—
“(7A)Without prejudice to the generality of any of the preceding provisions of this section, regulations under any of sections 2A to 2C and 7A above may provide for all or any of the provisions of the regulations to apply only in relation to any area or areas specified in the regulations.”
83E+W+SIn section 190 (Parliamentary control of orders and regulations), in subsection (1) (instruments subject to the affirmative procedure), before the “or” at the end of paragraph (a) insert—
“(aa)the first regulations to be made under section 2A;”.
Valid from 06/04/2000
84N.I.The Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect subject to the following amendments.
85(1)Section 121(1) (interpretation of Parts I to VI etc.) is amended as follows.N.I.
(2)In the definition of “current”, after “limits” insert “ and primary and secondary thresholds ”.
(3)In the definition beginning with “lower earnings limit”—
(a)for “and “earnings threshold”” substitute “primary threshold” and “secondary threshold” ; and
(b)for “the earnings” substitute “ the primary or secondary ”.
86(1)Paragraph 1 of Schedule 1 (supplementary provisions relating to contributions) is amended in accordance with sub-paragraphs (2) to (5).N.I.
(2)For “earnings threshold” (wherever occurring) substitute “ secondary threshold ”.
(3)For “lower earnings limit” (wherever occurring) substitute “ primary threshold ”.
(4)Omit sub-paragraphs (4) and (5).
(5)After sub-paragraph (9) add—
“(10)In relation to earners paid otherwise than weekly, any reference in this paragraph to—
(a)the primary or the secondary threshold, or
(b)the upper earnings limit,
shall be construed as a reference to the equivalent of that threshold or limit prescribed under section 5(4) above.”
(6)In paragraph 6 of that Schedule—
(a)in sub-paragraph (5), for “section 155A” substitute “ section 4A, 155A ”; and
(b)in sub-paragraph (6), after “relating” insert “ to relevant payments or benefits within the meaning of section 4A above or (as the case may be) ”.
87E+W+SIn Schedule 2 to the Social Security Act 1998 (decisions against which no appeal lies), after paragraph 5 insert—
5AA decision terminating or reducing the amount of a person’s benefit made in consequence of any decision made under regulations under section 2A of the Administration Act (work-focused interviews).”