Pensions (No. 2) Act (Northern Ireland) 2008

(3A) For the purposes of this paragraph, a person's entitlement under paragraph 15 is to be determined disregarding paragraph 25E(1)(b) (successful applicant for terminal illness lump sum loses entitlement to periodic compensation).

.

9

In paragraph 19(8), after “This paragraph is subject to—” insert—

(za) paragraph 25E (terminal illness lump sum),

.

10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

In paragraph 25(3), after “before that person attains normal pension age” insert “ (or, in a case to which paragraph 21 applies, normal benefit age) ”.

13

After paragraph 25 insert—

(25A) (1) Regulations may prescribe circumstances in which, and conditions subject to which, a person may elect to defer entitlement to any relevant compensation until some time after attaining normal pension age (or, in a case to which paragraph 21 applies, normal benefit age). (2) For this purpose “any relevant compensation” means any compensation to which a person is or will be entitled under the pension compensation provisions, except for compensation payable in accordance with paragraph 3 (pensions in payment at assessment date). (3) The Board must determine the amount of the actuarial increase to be applied to compensation to which a person is entitled by virtue of this paragraph. (4) Where, by virtue of this paragraph, periodic compensation is payable to a person under paragraph 11 or 15 after that person attains normal pension age (or, in a case to which paragraph 21 applies, normal benefit age)— (a) paragraph 12(2) applies as if the reference to the date on which the active member attains normal pension age were a reference to the date on which the compensation is payable by virtue of this paragraph, and (b) paragraph 17(2)(b) applies as if the reference to the date on which the deferred member attains normal pension age were a reference to the date on which the compensation is payable by virtue of this paragraph.

.

14

After paragraph 25A (inserted by paragraph 13) insert—

(25B) (1) This paragraph applies to a person in relation to whom all of the following conditions are met— (a) the person is terminally ill; (b) if the person lived to the relevant age, the person would become entitled on attaining that age to relevant compensation in relation to the scheme; (c) the person has not yet become entitled to any compensation under the pension compensation provisions in relation to the scheme; (d) the whole or any part of the person's lifetime allowance is available. (2) A person to whom this paragraph applies may make an application to the Board to commute the future entitlement mentioned in sub-paragraph (1)(b) for a lump sum (“a terminal illness lump sum”) payable on the granting of the application. (3) For the purposes of this Chapter a person is “terminally ill” at any time if at that time the person suffers from a progressive disease and the person's death in consequence of that disease can reasonably be expected within six months. (4) In this paragraph— - “lifetime allowance”, in relation to a person, has the same meaning as in Part 4 of the Finance Act 2004 (c. 12) (pension schemes etc.) (see section 218 of that Act); - “relevant age”, in relation to a person, means— 1. in relation to compensation entitlement to which has been accelerated or deferred under regulations under paragraph 25 or (as the case may be) 25A, the age at which the person becomes entitled to the compensation in accordance with the regulations; 2. in relation to compensation entitlement to which has not been so accelerated or deferred, normal pension age (or, in a case to which paragraph 21 applies, normal benefit age); - “relevant compensation” means— 1. periodic compensation under paragraph 11 or 15, or 2. lump sum compensation under paragraph 14 or 19. (25C) An application for a terminal illness lump sum— (a) must be made in writing, either on a form approved by the Board for the purposes of this paragraph or in such other manner as the Board may accept as sufficient in the circumstances of the case; (b) must be accompanied by such information as the Board may require for the purpose of determining the application. (25D) (1) The Board must determine an application for a terminal illness lump sum in accordance with this paragraph. (2) The Board must— (a) if satisfied that the conditions in paragraph 25B(1) are met in relation to the applicant, grant the application; (b) in any other case (subject to sub-paragraph (3)), reject the application. (3) The Board may hold over the application for determination at a later date if it is satisfied that— (a) although the condition in paragraph 25B(1)(a) is not met in relation to the applicant, the applicant suffers from a progressive disease and may become terminally ill within six months, and (b) the conditions in paragraph 25B(1)(b) to (d) are met in relation to the applicant. (25E) (1) If the Board grants an application for a terminal illness lump sum, the applicant— (a) becomes entitled to a terminal illness lump sum calculated in accordance with this paragraph, and (b) loses the entitlement the applicant otherwise would have had on attaining the relevant age to relevant compensation in relation to the scheme. (2) The amount of the terminal illness lump sum is 2 times the sum of— (a) the periodic compensation annual amount, and (b) the lump sum compensation annual amount. (3) In sub-paragraph (2) “the periodic compensation annual amount” means the annual amount to which the applicant would have been entitled under paragraph 11 or 15 in relation to the scheme in the year following the granting of the application, if the applicant had attained the relevant age on the granting of the application. (4) In sub-paragraph (2) “the lump sum compensation annual amount” means the annualised value of the lump sum to which the applicant would have been entitled under paragraph 14 or 19 in relation to the scheme on the granting of the application, if the applicant had attained the relevant age on the granting of the application. (5) In sub-paragraph (4) “the annualised value” of a lump sum means the annualised actuarially equivalent amount of that sum, determined in accordance with actuarial factors published by the Board. (6) In this paragraph “relevant compensation” and “the relevant age” have the same meanings as in paragraph 25B. (25F) (1) Relevant information held by the Department or the Secretary of State about an individual may be disclosed to the Board for use for a purpose relating to— (a) the Board's functions under paragraphs 25B to 25E; (b) the compliance of the trustees or managers of a pension scheme with Article 122 (limit on amount of scheme benefits payable during an assessment period). (2) In sub-paragraph (1) “relevant information” means— (a) information held for the purposes of any function of the Department relating to social security; or (b) information held for the purposes of any function of the Secretary of State relating to any scheme made under section 286 of the Pensions Act 2004 (financial assistance scheme).

.

15

In paragraph 33 make the existing provision sub-paragraph (1) and at the end add—

(2) Where the scheme is a variable-rate scheme, regulations under this paragraph may have the effect that the amount of periodic compensation payable to a person is, from a specified time, to be different from the amount that would otherwise be payable under this Schedule. (3) A “variable-rate scheme” is a scheme under which the annual rate of pension to which a person is entitled would have increased (otherwise than by way of revaluation) or decreased at any time after the assessment date, had the scheme continued in existence until that time (and had the scheme rules remained unchanged). (4) Where the scheme is a fixed-term scheme, regulations under this paragraph may have the effect that no periodic compensation is to be payable to a person from a specified time. (5) A “fixed-term scheme” is a scheme under which a person's entitlement to benefits would have ceased at any time after the assessment date, had the scheme continued in existence until that time (and had the scheme rules remained unchanged). (6) In this paragraph “a specified time” means a time determined in accordance with regulations under this paragraph.

.

16

In paragraph 34(1) after “ill health” insert “ or otherwise ”.

17

For paragraph 35(2)(a) substitute—

(a) in the case of a scheme to which sub-paragraph (3) applies, any recent rule changes, and

.

18

For paragraph 35(3) substitute—

(3) This sub-paragraph applies to a scheme if, in calculating the protected liabilities in relation to the scheme at the relevant time, the effect of taking into account— (a) any recent rule changes, and (b) any recent discretionary increases, is that those liabilities are greater than they otherwise would be.

.

SCHEDULE 7

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

1

The Contributions and Benefits Act is amended as follows.

2

In section 22 (earnings factors), after subsection (8) add—

(9) References in this Act or any other statutory provision to earnings factors derived from so much of a person's earnings as do not exceed the upper accrual point or the upper earnings limit are to be read, in relation to earners paid otherwise than weekly, as references to earnings factors derived from so much of those earnings as do not exceed the prescribed equivalent.

.

3

• (1) Section 23 is amended as follows.

• (2) In subsection (3)(a), for “subsection” substitute “ subsections (3A) and ”.

• (3) After subsection (3) insert—

(3A) For the purposes specified in section 22(2)(b) (additional pension), subsection (3)(a) has effect in relation to 2009–10 and subsequent tax years as if the reference to the upper earnings limit were to the upper accrual point.

.

4

• (1) Section 44A (deemed earnings factors) is amended as follows.

• (2) In subsection (1)(a), for “the upper earnings limit” substitute “ the applicable limit ”.

• (3) After subsection (5) insert—

(5A) In subsection (1)(a) “the applicable limit” has the same meaning as in section 44.

.

5

In section 44B(2)(a) (deemed earnings factors: 2010–11 onwards), for “the applicable limit” substitute “ the upper accrual point ”.

6

• (1) Paragraph 1 of Schedule 1 (Class 1 contributions where earner employed in more than one employment) is amended as follows.

• (2) In sub-paragraph (3) (as it has effect without the amendments made by paragraph 44(2) of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c. 1))—

• (a) in paragraph (b), for “the current upper earnings limit” (in both places) substitute “ the upper accrual point ”,

• (b) after that paragraph insert—

(ba) if paragraph (b) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COMPS service as, when added to the APPS earnings (if any), exceeds the upper accrual point and does not exceed the current upper earnings limit,

,

• (c) in paragraph (c), for “the current upper earnings limit” (in both places) substitute “ the upper accrual point ”, and

• (d) after that paragraph insert—

(ca) if paragraph (c) applies, the amount obtained by applying the main primary percentage referred to in paragraph (d) to such part of the aggregated earnings attributable to COSRS service as, when added to the APPS earnings or the part attributable to COMPS service (or both), exceeds the upper accrual point and does not exceed the current upper earnings limit,

.

• (3) In sub-paragraph (3) (as amended by sub-paragraph (2) and by paragraph 44(2) of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c. 1))—

• (a) omit paragraph (ba),

• (b) in paragraph (c)—

• (i) omit “if some of the aggregated earnings are attributable to COSRS service,”, and

• (ii) for “the current upper earnings limit” substitute “ the upper accrual point ”, and

• (c) in paragraph (ca), omit—

• (i) “if paragraph (c) applies,”, and

• (ii) “, when added to the APPS earnings or the part attributable to COMPS service (or both),”.

• (4) After sub-paragraph (10) add—

(11) In relation to such earnings, any reference in this paragraph to the upper accrual point is to be read as a reference to the prescribed equivalent (see section 121(6A)).

.

• (5) The amendments made by sub-paragraphs (2) and (4) have effect in relation to 2009–10 and subsequent tax years.

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

7

The Pension Schemes Act is amended as follows.

8

• (1) Section 4 (meaning of “contracted-out employment” etc.) is amended as follows.

• (2) In subsection (2), in the definition of “minimum payment”, for “the current upper earnings limit” substitute “ the applicable limit ”.

• (3) After that subsection insert—

(2A) In subsection (2) “the applicable limit” means— (a) in relation to a tax year before 2009–10, the upper earnings limit; (b) in relation to 2009–10 or any subsequent tax year, the upper accrual point.

.

9

In section 8B(7) (contracted-out pension scheme: reference scheme), in the definition of “the applicable limit”—

• (a) for “the flat rate introduction year” (in both places) substitute “ 2009–10 ”, and

• (b) in paragraph (b), after “point” insert “ multiplied by 53 ”.

10

• (1) Section 37 (reduced rates of Class 1 contributions for members of salary related contracted-out schemes) is amended as follows.

• (2) In subsection (1) for “the applicable limit for that week” substitute “ the upper accrual point ”.

• (3) Omit subsection (1ZA).

• (4) The amendments made by this paragraph have effect in relation to 2009–10 and subsequent tax years.

11

• (1) In section 38A(1) (reduced rates of Class 1 contributions, and rebates, for members of money purchase contracted-out schemes), for “the current upper earnings limit for that week” substitute “ the upper accrual point ”.

• (2) The amendment made by sub-paragraph (1) has effect in relation to 2009–10 and subsequent tax years.

12

• (1) In section 41(1) (personal pensions: amount of minimum contributions), for “the current upper earnings limit for that week” substitute “ the upper accrual point ”.

• (2) The amendment made by sub-paragraph (1) has effect in relation to 2009–10 and subsequent tax years.

13

• (1) Paragraph 2 of Schedule 3 (priority in bankruptcy etc.: employee's contributions to occupational pension scheme) is amended as follows.

• (2) In sub-paragraph (5), in paragraph (b) of the definition of “reckonable earnings”, for “the applicable limit” substitute “ the upper accrual point ”.

• (3) Omit sub-paragraph (6).

• (4) The amendments made by this paragraph have effect in relation to payments made in a tax week falling in 2009–10 or any subsequent tax year.

SCHEDULE 8

Introduction

1

The 2005 Order is amended as follows.

Contributions notices: material detriment test

2

• (1) In Article 34(5)(a) (main purpose or one of main purposes of act or failure to prevent recovery of employer debt under Article 75 of the 1995 Order etc.), after “is of the opinion that” insert “ the material detriment test is met in relation to the act or failure (see Article 34A) or that ”.

• (2) After Article 34 insert—

(34A) (1) For the purposes of Article 34 the material detriment test is met in relation to an act or failure if the Regulator is of the opinion that the act or failure has detrimentally affected in a material way the likelihood of accrued scheme benefits being received (whether the benefits are to be received as benefits under the scheme or otherwise). (2) In this Article any reference to accrued scheme benefits being received is a reference to benefits the rights to which have accrued by the relevant time being received by, or in respect of, the persons who were members of the scheme before that time. (3) In this Article “the relevant time” means— (a) in the case of an act, the time of the act, or (b) in the case of a failure— (i) the time when the failure occurred, or (ii) where the failure continued for a period of time, the time which the Regulator determines and which falls within that period; and, in the case of acts or failures to act forming part of a series, any reference in this paragraph to an act or failure is a reference to the last of the acts or failures in that series. (4) In deciding for the purposes of Article 34 whether the material detriment test is met in relation to an act or failure, the Regulator must have regard to such matters as it considers relevant, including (where relevant)— (a) the value of the assets or liabilities of the scheme or of any relevant transferee scheme, (b) the effect of the act or failure on the value of those assets or liabilities, (c) the scheme obligations of any person, (d) the effect of the act or failure on any of those obligations (including whether the act or failure causes the country or territory in which any of those obligations would fall to be enforced to be different), (e) the extent to which any person is likely to be able to discharge any scheme obligation in any circumstances (including in the event of insolvency or bankruptcy), (f) the extent to which the act or failure has affected, or might affect, the extent to which any person is likely to be able to do as mentioned in sub-paragraph (e), and (g) such other matters as may be prescribed. (5) In paragraph (4) “scheme obligation” means a liability or other obligation (including one that is contingent or otherwise might fall due) to make a payment, or transfer an asset, to— (a) the scheme, or (b) any relevant transferee scheme in respect of any persons who were members of the scheme before the relevant time. (6) In this Article— (a) “relevant transferee scheme” means any work-based pension scheme to which any accrued rights to benefits under the scheme are transferred; (b) any reference to the assets or liabilities of any relevant transferee scheme is a reference to those assets or liabilities so far as relating to persons who were members of the scheme before the relevant time. (7) For the purposes of paragraph (6)(a) the reference to the transfer of accrued rights of members of a pension scheme to another pension scheme includes a reference to the extinguishing of those accrued rights in consequence of the obligation to make a payment, or transfer an asset, to that other scheme. (8) In this Article— (a) “work-based pension scheme” has the meaning given by Article 4(3); (b) any reference to rights which have accrued is to be read in accordance with Article 67A(6) and (7) of the 1995 Order (reading any reference in those paragraphs to a subsisting right as a reference to a right which has accrued). (9) In deciding for the purposes of this Article whether an act or failure has detrimentally affected in a material way the likelihood of accrued scheme benefits being received, the following statutory provisions are to be disregarded— (a) Chapter 3 of Part 3 (the Board of the Pension Protection Fund: pension protection), and (b) section 286 of the Pensions Act 2004 (the financial assistance scheme for members of certain pension schemes). (10) Regulations may amend any provision of paragraphs (4) to (8). (34B) (1) This Article applies where— (a) a warning notice is given to any person (“P”) in respect of a contribution notice under Article 34, and (b) the contribution notice under consideration would be issued wholly or partly by reference to the Regulator's opinion that the material detriment test is met in relation to an act or deliberate failure to act to which P was a party. (2) If the Regulator is satisfied that P has shown that— (a) conditions A and C are met, and (b) where applicable, condition B is met, the Regulator must not issue the contribution notice by reference to its being of the opinion mentioned in paragraph (1)(b). (3) Condition A is that, before becoming a party to the act or failure, P gave due consideration to the extent to which the act or failure might detrimentally affect in a material way the likelihood of accrued scheme benefits being received. (4) Condition B is that, in any case where as a result of that consideration P considered that the act or failure might have such an effect, P took all reasonable steps to eliminate or minimise the potential detrimental effects that the act or failure might have on the likelihood of accrued scheme benefits being received. (5) Condition C is that, having regard to all relevant circumstances prevailing at the relevant time, it was reasonable for P to conclude that the act or failure would not detrimentally affect in a material way the likelihood of accrued scheme benefits being received. (6) P is to be regarded as giving the consideration mentioned in condition A only if P has made the enquiries, and done the other acts, that a reasonably diligent person would have made or done in the circumstances. (7) For the purposes of condition C— (a) “the relevant time” means the time at which the act occurred or the failure to act first occurred; (b) the reference to the circumstances mentioned in that condition is a reference to those circumstances of which P was aware, or ought reasonably to have been aware, at that time (including acts or failures to act which have occurred before that time and P's expectation at that time of other acts or failures to act occurring). (8) In the case of acts or failures to act forming part of a series, P is to be regarded as having shown the matters mentioned in paragraph (2) if P shows in the case of each of the acts or failures in the series that— (a) conditions A and C are met, and (where applicable) condition B is met, in relation to the act or failure, or (b) the act or failure was one of a number of acts or failures (a “group” of acts or failures) selected by P in relation to which the following matters are shown. (9) The matters to be shown are that— (a) before becoming a party to the first of the acts or failures in the group, condition A is met in relation to the effect of the acts or failures in the group taken together, (b) condition B is (where applicable) met in relation to that effect, and (c) condition C is then met in relation to each of the acts or failures in the group (determined at the time at which each act or failure concerned occurred or first occurred). (10) If at any time P considers that condition C will not be met in relation to any particular act or failure in the group— (a) the previous acts or failures in the group are to be regarded as a separate group for the purposes of paragraph (8), and (b) P may then select another group consisting of the particular act or failure concerned, and any subsequent act or failure, in relation to which P shows the matters mentioned in paragraph (9). Nothing in sub-paragraph (b) is to be read as preventing P from showing the matters mentioned in paragraph (8)(a). (11) If— (a) P is unable to show in the case of each of the acts or failures in the series that the matters set out in paragraph (8)(a) or (b) are met, but (b) does show in the case of some of them that those matters are met, the acts or failures within sub-paragraph (b) are not to count for the purposes of Article 34A as acts or failures to act in the series. (12) In this Article— (a) “a warning notice” means a notice given as mentioned in Article 91(2)(a); (b) any reference to an act or failure to which a person is a party has the same meaning as in Article 34(6)(a); (c) any reference to the accrued scheme benefits being received has the same meaning as in Article 34A; and paragraph (9) of Article 34A applies for the purposes of conditions A to C as it applies for the purposes of that Article. (13) Regulations may amend this Article.

.

3

In Article 85(2) (the matters in relation to which the Pensions Regulator must issue codes of practice), after sub-paragraph (a) insert—

(aa) the circumstances in which the Regulator expects to issue contribution notices under Article 34 as a result of being of the opinion that the material detriment test is met in relation to an act or failure;

.

4

In Article 91 (standard procedure), after paragraph (1) insert—

(1A) In any case where— (a) a warning notice is given to any person in respect of a contribution notice under Article 34, and (b) the contribution notice under consideration would be issued wholly or partly by reference to the Regulator's opinion that the material detriment test is met in relation to an act or failure, the standard procedure must provide for the following matters. (1B) The matters are— (a) a requirement for the warning notice to explain the general effect of Article 34B, and (b) a requirement for the person to be given an opportunity before the contribution notice is issued to show the matters mentioned in paragraph (2) of that Article.

.

5

In Article 288(3) (orders and regulations under Order that are subject to confirmatory procedure), after sub-paragraph (a) insert—

(aa) regulations under Article 34A(10) or 34B(13) (Article 34 contribution notices: “the material detriment test”);

.

Contribution notices: acting or failing to act otherwise than in good faith

6

In Article 34(5) (acts or failures to act in relation to which Pensions Regulator may issue contribution notices), in sub-paragraph (a)(ii), omit “otherwise than in good faith,”.

Whether reasonable for Pensions Regulator to issue contribution notice

7

• (1) Article 34 (contribution notices where avoidance of employer debt) is amended as follows.

• (2) In paragraph (3) (conditions which must be met before Pensions Regulator can issue contribution notice), for sub-paragraph (d) substitute—

(d) the Regulator is of the opinion that it is reasonable to impose liability on the person to pay the sum specified in the notice, having regard to— (i) the extent to which, in all the circumstances of the case, it was reasonable for the person to act, or fail to act, in the way that the person did, and (ii) such other matters as the Regulator considers relevant, including (where relevant) the matters falling within paragraph (7).

.

• (3) In paragraph (7) (list of relevant matters for purposes of paragraph (3)(d))—

• (a) for the words from the beginning to “the following matters—” substitute “ The matters within this paragraph are— ”; and

• (b) after sub-paragraph (e) insert—

(ea) the value of any benefits which directly or indirectly the person receives, or is entitled to receive, from the employer or under the scheme; (eb) the likelihood of relevant creditors being paid and the extent to which they are likely to be paid;

.

• (4) After that paragraph insert—

(7A) In paragraph (7)(eb) “relevant creditors” means— (a) creditors of the employer, and (b) creditors of any other person who has incurred a liability or other obligation (including one that is contingent or otherwise might fall due) to make a payment, or transfer an asset, to the scheme.

.

Contribution notices: series of acts or failures to act

8

• (1) In Article 34 (contribution notices where avoidance of employer debt), at the end add—

(12) Paragraph (13) applies if the Regulator is of the opinion that— (a) a person was a party to a series of acts or failures to act, (b) each of the acts or failures in the series falls within paragraph (5)(b) and (c), and (c) the material detriment test is met in relation to the series, or the main purpose or one of the main purposes of the series was as mentioned in paragraph (5)(a)(i) or (ii). (13) The series of acts or failures to act is to be regarded as an act or failure to act falling within paragraph (5) (and, accordingly, the reference in paragraph (6)(b)(i) to the act or failure to act falling with paragraph (5) is to the first of the acts or failures to act in the series).

.

• (2) In Article 35 (the sum specified in an Article 34 contribution notice)—

• (a) in paragraph (4), after “means” insert “ (subject to paragraph (4A)) ”; and

• (b) after paragraph (4) insert—

(4A) In the case of a series of acts or failures to act, “the relevant time” is determined by reference to whichever of the acts or failures in the series is, in the Regulator's opinion, most appropriate.

.

Contribution notices and financial support directions: bulk transfers

9

After Article 35 (the sum specified in an Article 34 contribution notice) insert—

(35A) (1) This Article applies where— (a) the Regulator is of the opinion that in relation to a scheme (“the initial scheme”) in relation to which Article 34 applies— (i) an act or failure to act falling within paragraph (5) of that Article has occurred (or first occurred) at any time, and (ii) the other conditions in that Article for issuing a contribution notice are met in relation to the initial scheme (or, but for any transfer falling within sub-paragraph (b), would be met), and (b) the accrued rights of at least two persons who were members of the initial scheme are transferred at that or any subsequent time to one or more work-based pension schemes (whether by virtue of the act or otherwise). (2) The Regulator may issue a contribution notice under Article 34 in relation to any transferee scheme (and, accordingly, any reference in Article 36 or 37 to the scheme is to the transferee scheme). (3) In the case of any contribution notice issued by virtue of paragraph (2) to any transferee scheme which is not within paragraph (5)(a) or (b), Article 35 has effect as if any reference in that Article to the scheme were a reference to whichever of— (a) the initial scheme, and (b) the transferee scheme, the Regulator determines to be more appropriate in the circumstances. (4) In any case where Article 35 has effect in relation to the transferee scheme by virtue of paragraph (3), any reference in that Article to a debt under Article 75 of the 1995 Order is a reference to so much of that debt as, in the Regulator's opinion, is attributable to those members of the transferee scheme who were members of the initial scheme. (5) In the case of any contribution notice issued by virtue of paragraph (2) to any transferee scheme which is— (a) a scheme to which Article 75 of the 1995 Order does not apply, or (b) a scheme to which that Article does apply in a case where the liabilities of the scheme that would be taken into account for the purposes of that Article do not relate to the members of the initial scheme, the sum specified by the Regulator in the notice is determined in accordance with regulations (and not in accordance with Article 35). (6) The Regulator may also issue a direction to the trustees or managers of any transferee scheme requiring them to take specified steps to secure that the sum payable under the notice is applied for the benefit of the members of the transferee scheme who were members of the initial scheme. (7) If the trustees or managers fail to comply with a direction issued to them under paragraph (6), Article 10 of the 1995 Order (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance. (35B) (1) In Article 35A a “transferee scheme”, in relation to any time, means any work-based pension scheme— (a) to which the accrued rights of at least two persons who were members of the initial scheme have been transferred, and (b) of which any of those persons are members at that time. (2) For the purposes of Article 35A(1) and paragraph (1) it does not matter whether any rights are transferred to a work-based pension scheme directly from the initial scheme or following one or more other transfers to other work-based pension schemes. (3) For the purposes of Article 35A and this Article references to the transfer of accrued rights of members of a pension scheme to another pension scheme include references to the extinguishing of those accrued rights in consequence of the obligation to make a payment, or transfer an asset, to that other scheme. (4) In Article 35A and this Article— (a) “work-based pension scheme” has the meaning given by Article 4(3); (b) any reference to rights which have accrued is to be read in accordance with Article 67A(6) and (7) of the 1995 Order (reading any reference in those paragraphs to a subsisting right as a reference to a right which has accrued). (5) Article 35A applies even if the initial scheme— (a) is wound up as a result of any transfer falling within paragraph (1)(b) of that Article, or (b) otherwise ceases to exist at the time of the transfer or at any subsequent time. (6) Accordingly, in any such case, in paragraph (1) of that Article— (a) the reference to a scheme to which Article 34 applies is a reference to a scheme which was such a scheme before the transfer; (b) the reference to any conditions in Article 34 being met is a reference to any conditions in that Article that, but for the transfer, would have been met in relation to the scheme. (7) Nothing in Article 35A or this Article is to be read as preventing the Regulator from issuing a contribution notice in relation to the initial scheme. (8) Regulations may make provision applying, with or without modifications, any provision made by or under Article 35A or this Article in relation to any scheme or other arrangement in any case where the accrued rights of persons who were members of the initial scheme are transferred or extinguished directly or indirectly in consequence of or otherwise in connection with— (a) the making of any payment at any time to or for the benefit of the scheme or other arrangement, (b) the transfer of any asset at any time to or for the benefit of the scheme or other arrangement, (c) the discharge (wholly or partly) at any time of any liability incurred by or on behalf of the scheme or other arrangement, or (d) the incurring at any time of any obligation to do any act falling within sub-paragraphs (a) to (c). (9) Any reference in paragraph (8)(a) to (d) to the doing of an act of any description at any time in relation to the scheme or other arrangement includes a reference to the doing of an act of that description at any previous time in relation to any other scheme or other arrangement. (10) Regulations under paragraph (8) may— (a) make provision having effect in relation to any case where rights are transferred or extinguished on or after the date on which the Department publishes a statement of the intention to make the regulations; and (b) without prejudice to Article 287(3), make consequential provision applying with modifications any provision of this Order which relates to contribution notices under Article 34.

.

10

After Article 39 (financial support directions) insert—

(39A) (1) This Article applies where— (a) the Regulator is of the opinion by reference to any time that the conditions in Article 39 for issuing a financial support direction are met in relation to a scheme (“the initial scheme”) in relation to which that Article applies (or, but for any transfer falling within sub-paragraph (b), would be met), and (b) the accrued rights of at least two persons who were members of the initial scheme are transferred at any subsequent time to one or more work-based pension schemes. (2) The Regulator may issue a financial support direction under that Article in relation to any transferee scheme (and, accordingly, any reference in Article 41 or any of Articles 43 to 46 to the scheme is to the transferee scheme). (3) The Regulator may also issue a direction to the trustees or managers of any transferee scheme requiring them to take specified steps to secure that the financial support is put in place for the benefit of the members of the transferee scheme who were members of the initial scheme. (4) If the trustees or managers fail to comply with a direction issued to them under paragraph (3), Article 10 of the 1995 Order (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance. (39B) (1) In Article 39A a “transferee scheme”, in relation to any time, means any work-based pension scheme— (a) to which the accrued rights of at least two persons who were members of the initial scheme have been transferred, and (b) of which any of those persons are members at that time. (2) For the purposes of Article 39A(1) and paragraph (1) it does not matter whether any rights are transferred to a work-based pension scheme directly from the initial scheme or following one or more other transfers to other work-based pension schemes. (3) For the purposes of Article 39A and this Article references to the transfer of accrued rights of members of a pension scheme to another pension scheme include references to the extinguishing of those accrued rights in consequence of the obligation to make a payment, or transfer an asset, to that other scheme. (4) In Article 39A and this Article— (a) “work-based pension scheme” has the meaning given by Article 4(3); (b) any reference to rights which have accrued is to be read in accordance with Article 67A(6) and (7) of the 1995 Order (reading any reference in those paragraphs to a subsisting right as a reference to a right which has accrued). (5) Article 39A applies even if the initial scheme— (a) is wound up as a result of any transfer falling within paragraph (1)(b) of that Article, or (b) otherwise ceases to exist at the time of the transfer or at any subsequent time. (6) Accordingly, in any such case, in paragraph (1) of that Article— (a) the reference to a scheme to which Article 39 applies is a reference to a scheme which was such a scheme before the transfer; (b) the reference to any conditions in Article 39 being met is a reference to any conditions in that Article that, but for the transfer, would have been met in relation to the scheme. (7) Nothing in Article 39A or this Article is to be read as preventing the Regulator from issuing a financial support direction in relation to the initial scheme. (8) Regulations may make provision applying, with or without modifications, any provision made by Article 39A or this Article in relation to any scheme or other arrangement in any case where the accrued rights of persons who were members of the initial scheme are transferred or extinguished directly or indirectly in consequence of or otherwise in connection with— (a) the making of any payment at any time to or for the benefit of the scheme or other arrangement, (b) the transfer of any asset at any time to or for the benefit of the scheme or other arrangement, (c) the discharge (wholly or partly) at any time of any liability incurred by or on behalf of the scheme or other arrangement, or (d) the incurring at any time of any obligation to do any act falling within sub-paragraphs (a) to (c). (9) Any reference in paragraph (8)(a) to (d) to the doing of an act of any description at any time in relation to the scheme or other arrangement includes a reference to the doing of an act of that description at any previous time in relation to any other scheme or other arrangement. (10) Regulations under paragraph (8) may— (a) make provision having effect in relation to any case where rights are transferred or extinguished on or after the date on which the Department publishes a statement of the intention to make the regulations; and (b) without prejudice to Article 287(3), make consequential provision applying with modifications any provision of this Order which relates to financial support directions under Article 39.

.

11

In Article 279(2) (overriding requirements)—

• (a) after sub-paragraph (d) insert—

(da) any direction issued by the Regulator under Article 35A(6);

; and

• (b) after sub-paragraph (e) insert—

(ea) any direction issued by the Regulator under Article 39A(3);

.

12

In Article 288(3) (orders and regulations under Order that are subject to confirmatory procedure), after sub-paragraph (aa) (as inserted by paragraph 5 of this Schedule) insert—

(ab) regulations under Article 35A(5), 35B(8) or 39B(8) (contribution notices and financial support directions: bulk transfers);

.

13

In Part 4 of Schedule 2 (the reserved regulatory functions of Pensions Regulator: functions under Order)—

• (a) after paragraph 30 insert—

(30A) The power to issue a direction under Article 35A(6) to any person.

; and

• (b) after paragraph 33 insert—

(33A) The power to issue a direction under Article 39A(3) to any person.

.

Financial support directions: meaning of “insufficiently resourced”

14

• (1) In Article 40(3) (meaning of “insufficiently resourced”), for sub-paragraph (b) substitute—

(b) condition A or B is met.

.

• (2) After paragraph (3) insert—

(3A) Condition A is met if— (a) there is at that time a person who falls within Article 39(6)(b) or (c), and (b) the value at that time of that person's resources is not less than the relevant deficit, that is to say the amount which is the difference between— (i) the value of the resources of the employer, and (ii) the amount which is the prescribed percentage of the estimated Article 75 debt. (3B) Condition B is met if— (a) there are at that time two or more persons who— (i) fall within Article 39(6)(b) or (c), and (ii) are connected with, or associates of, each other, and (b) the aggregate value at that time of the resources of the persons who fall within sub-paragraph (a) (or any of them) is not less than the relevant deficit.

.

• (3) In paragraph (4), for “paragraph (3)” substitute “ paragraphs (3) to (3B) ”.

Effect of amendments made by this Schedule

15

• (1) The amendments made by paragraphs 2, 6 and 7 have effect in relation to any act occurring, or any failure to act first occurring, on or after 14th April 2008.

• (2) The amendments made by paragraph 8 have effect—

• (a) for the purposes of the material detriment test, where at least one of the acts or failures to act occurs or first occurs on or after 14th April 2008, and

• (b) for all other purposes, where at least one of the acts or failures to act occurs or first occurs on or after the day on which the Pensions Act 2008 is passed.

• (3) The amendments made by paragraphs 9 and 10 have effect in relation to any case where rights are transferred or extinguished on or after 14th April 2008.

• (4) The amendments made by paragraph 14 have effect so as to enable the Regulator to make a financial support direction under Article 39 of that Order by reference to any time falling on or after 14th April 2008.

Transitional provision

16

• (1) In the case of the first set of regulations made under paragraph (8) of Article 35B, paragraph (10)(a) of that Article has effect as if for the words from “the date” to “the regulations” there were substituted “ 20th October 2008 ”.

• (2) In the case of the first set of regulations made under paragraph (8) of Article 39B, paragraph (10)(a) of that Article has effect as if for the words from “the date” to “the regulations” there were substituted “ 20th October 2008. ”.

SCHEDULE 9

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

1

After section 170 of the Pension Schemes Act (levies towards certain expenditure) insert—

(170A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a levy imposed under section 170(1). (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this section is a debt due from the person to the Department. (4) Interest is recoverable by the Department or, if the Department so determines, by the Regulatory Authority on the Department's behalf. (5) Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

The Pensions (Northern Ireland) Order 2005 (NI 1)

2

The 2005 Order is amended as follows.

3

After Article 103 (PPF administration levy) insert—

(103A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of an administration levy. (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this Article is a debt due from the person to the Department. (4) Interest is recoverable by the Department or, if the Department so determines, by the Regulator on the Department's behalf. (5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

4

After Article 164 (calculation, collection and recovery of levies) insert—

(164A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a pension protection levy. (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this Article is a debt due from the person to the Board. (4) Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf. (5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

5

After Article 171 (fraud compensation levy) insert—

(171A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a fraud compensation levy. (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this Article is a debt due from the person to the Board. (4) Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf. (5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

6

In Article 191 (the PPF Ombudsman) at the end add—

(5) Where regulations make provision under paragraph (3), Article 103A (interest for late payment of administration levy) applies in relation to the levy as it applies in relation to an administration levy.

.

SCHEDULE 10

PART 1 — PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS

PART 2 — SAFEGUARDED RIGHTS

PART 3 — CONTRACTING-OUT: ABOLITION OF ALL PROTECTED RIGHTS

PART 4 — PENSION COMPENSATION

PART 5 — MISCELLANEOUS

PART 6 — ADDITIONAL PENSIONS

Review of earnings trigger and qualifying earnings band

Review of earnings trigger and qualifying earnings band

Power to specify rounded figures

Test scheme

Alternative quality requirements for UK defined benefits schemes

Quality requirement: UK hybrid schemes

Quality requirement: non-UK occupational pension schemes

Transitional period for defined benefits and hybrid schemes

Effect of freezing order or assessment period

Deduction of contributions

Transitional period for defined benefits and hybrid schemes

Transitional period for defined benefits and hybrid schemes

Right of employee not to be unfairly dismissed

Escalating penalty notices

Escalating penalty notices

Requirement to keep records

Restrictions on agreements to limit operation of this Part

Powers to require information and to enter premises

Principles

Principles

Penalty for disclosure

78A

• (1) This section applies for the purposes of paragraph (a) of the definition of “money purchase benefits” in section 78.

• (2) A benefit other than a pension in payment falls within this section if its rate or amount is calculated solely by reference to assets which (because of the nature of the calculation) must necessarily suffice for the purpose of its provision to or in respect of the member.

• (3) A benefit which is a pension in payment falls within this section if—

• (a) its provision to or in respect of the member is secured by an annuity contract or insurance policy made or taken out with an insurer, and

• (b) at all times before coming into payment the pension was a benefit falling within this section by virtue of subsection (2).

• (4) For the purposes of subsection (2) it is immaterial if the calculation of the rate or amount of the benefit includes deductions for administrative expenses or commission.

• (5) In this section references to a pension do not include income withdrawal or dependants' income withdrawal (within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004).

Functions of the Pensions Ombudsman

Functions of the Pensions Ombudsman

Contracting-out: abolition of all protected rights

Scope of mechanism

“Employer”, “worker” and related expressions

Power to create exceptions from the employer duties etc.

“Employer”, “worker” and related expressions

Creation of pension compensation debits and credits

Creation of pension compensation debits and credits

Supply of information about pension compensation sharing

Additional pension: upper accrual point to replace upper earnings limit from 2009–10

Official pensions: adjustment of increases in survivors' pensions

Intervention by the Regulator where scheme's technical provisions improperly determined

Disclosure of information relating to state pension credit recipients

Orders and regulations: supplementary

Repeals

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

The repeals of—

• (a) section 37(1ZA) of the Pension Schemes Act,

• (b) The definition of “the flat rate introduction year” in section 176(1) of that Act, and

• (c) paragraph 34 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1),

have effect in relation to 2009–10 and subsequent tax years.

2

The repeals of—

• (a) paragraph 2(6) of Schedule 3 to the Pension Schemes Act, and

• (b) paragraph 36 of Schedule 1 to the Pensions Act (Northern Ireland) 2008,

have effect in relation to payments made in a tax week falling in 2009–10 or any subsequent tax year.

Editorial notes

[^c19555461]: S. 2 partly in force; s. 2 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555471]: S. 3 partly in force; s. 3 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555481]: S. 4 partly in force; s. 4 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555491]: S. 5 partly in force; s. 5 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555501]: S. 6 partly in force; s. 6 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555541]: S. 7 partly in force; s. 7 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555551]: S. 8 partly in force; s. 8 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555561]: S. 9 partly in force; s. 9 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555571]: S. 10 partly in force; s. 10 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555581]: S. 11 partly in force; s. 11 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557671]: S. 12 partly in force; s. 12 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557701]: S. 13 partly in force; s. 13 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557711]: S. 14 partly in force; s. 14 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557721]: S. 15 partly in force; s. 15 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557771]: S. 16 partly in force; s. 16 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557821]: S. 17 partly in force; s. 17 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557851]: S. 18 partly in force; s. 18 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557901]: S. 20 partly in force; s. 20 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557911]: S. 21 partly in force; s. 21 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557941]: S. 22 partly in force; s. 22 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557951]: S. 23 partly in force; s. 23 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557961]: S. 24 partly in force; s. 24 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557971]: S. 25 partly in force; s. 25 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557981]: S. 26 partly in force; s. 26 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557991]: S. 27 partly in force; s. 27 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558011]: S. 28 partly in force; s. 28 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558021]: S. 29 partly in force; s. 29 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558041]: S. 30 partly in force; s. 30 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558131]: S. 32 partly in force; s. 32 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558141]: S. 33 partly in force; s. 33 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558151]: S. 37 partly in force; s. 37 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558171]: S. 38 partly in force; s. 38 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558191]: S. 40 partly in force; s. 40 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091481]: Words in s. 40(5)(g) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 29 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558201]: S. 41 partly in force; s. 41 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091501]: Words in s. 41(2)(b) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 30 (with Sch. 2); S.R. 2010/101, art. 2

[^c22091521]: Words in s. 41(6)(f) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 30 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558231]: S. 43 partly in force; s. 43 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091531]: S. 44: words in heading substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(a) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091541]: Words in s. 44(1) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(b) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091551]: Words in s. 44(3) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(b) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091561]: S. 44(4A) inserted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(c) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091571]: S. 44(5) repealed (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2

[^c22091581]: S. 44(6) repealed (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558251]: S. 52 partly in force; s. 52 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091591]: S. 53: words in heading substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 32 (with Sch. 2); S.R. 2010/101, art. 2

[^c22091601]: Words in s. 53(2) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 32 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558271]: S. 54 partly in force; s. 54 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558321]: S. 58 partly in force; s. 58 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558331]: S. 59 partly in force; s. 59 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091611]: Art. 65(1)-(5) repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c22091691]: Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c22091711]: Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c22091721]: Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c19558351]: S. 75 partly in force; s. 75 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558361]: S. 77 partly in force; s. 77 in force for certain purposes at Royal Assent see s. 118(2)

[^c21421011]: S. 78 wholly in operation at 5.7.2010; s. 78 in operation for certain purposes at Royal Assent see s. 118(2); s. 78 in operation at 5.7.2010 in so far as not already in operation by S.R. 2010/50, art. 2(2)

[^c22750461]: Words in s. 78 substituted (retrospectively) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 27(3)(6), 34(3); S.R. 2014/203, art. 2

[^c22750481]: S. 78A inserted (retrospectively) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 27(3)(6), 34(3); S.R. 2014/203, art. 2

[^c21480631]: S. 80 partly in operation; s. 80 not in operation at Royal Assent see s. 118(1); s. 80 in operation for certain purposes at 6.4.2009 by S.R. 2009/22, art. 2(2)(c); s. 80(1) in operation for certain purposes at 6.4.2009 by S.R. 2009/147, art. 3

[^c19554981]: S. 86 wholly in operation; s. 86 in operation for certain purposes at Royal Assent see s. 118(2); s. 86 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555031]: S. 89 wholly in operation; s. 89 in operation for certain purposes at Royal Assent see s. 118(2); s. 89 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555061]: S. 90 wholly in operation; s. 90 in operation for certain purposes at Royal Assent see s. 118(2); s. 90 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555081]: S. 92 wholly in operation; s. 92 in operation for certain purposes at Royal Assent see s. 118(2); s. 92 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555091]: S. 93 wholly in operation; s. 93 in operation for certain purposes at Royal Assent see s. 118(2); s. 93 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555101]: S. 94 wholly in operation; s. 94 in operation for certain purposes at Royal Assent see s. 118(2); s. 94 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555111]: S. 95 wholly in operation; s. 95 in operation for certain purposes at Royal Assent see s. 118(2); s. 95 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555121]: S. 96 wholly in operation; s. 96 in operation for certain purposes at Royal Assent see s. 118(2); s. 96 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555131]: S. 97 wholly in operation; s. 97 in operation for certain purposes at Royal Assent see s. 118(2); s. 97 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c22545831]: S. 99 wholly in operation; s. 99 not in operation at Royal Assent see s. 118(1); s. 99 in operation for certain purposes at 16.3.2011 by S.R. 2011/108, art. 2(1)(b); s. 99 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c21480671]: S. 100 partly in operation; s. 100 not in operation at Royal Assent see s. 118(1); s. 100 in operation for certain purposes at 1.4.2009 by S.R. 2009/147, art. 2(b)