Pensions Act (Northern Ireland) 2012

the aggregate of— (a) the protected amount, and (b) if the payment of compensation under this paragraph has been postponed for any period by virtue of paragraph 25A, the amount of the actuarial increase under that paragraph.

.

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24

• (1) In paragraph 6 (periodic compensation for widow or widower of postponed pensioner at assessment date)—

• (a) in sub-paragraph (3) after “including” insert “ any actuarial increase under paragraph 25A and ”, and

• (b) after sub-paragraph (3) insert—

(3A) If, on the day the postponed pensioner (“P”) died, commencement of P's periodic compensation under paragraph 5 was postponed by virtue of paragraph 25A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of P's death.

.

• (2) In paragraph 9 (periodic compensation for widow or widower of active member over pension age at assessment date)—

• (a) in sub-paragraph (3) after “including” insert “ any actuarial increase under paragraph 25A and ”, and

• (b) after sub-paragraph (3) insert—

(3A) If, on the day the active member (“A”) died, commencement of A's periodic compensation under paragraph 8 was postponed by virtue of paragraph 25A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of A's death.

.

• (3) In paragraph 13 (periodic compensation for widow or widower of active member under pension age at assessment date)—

• (a) in sub-paragraph (3)(a) after “including” insert “ any actuarial increase under paragraph 25A and ”,

• (b) in sub-paragraph (3)(b) after sub-paragraph (ii) insert—

(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 25A).

, and

• (c) after sub-paragraph (3) insert—

(3ZA) For the purposes of sub-paragraph (3)(a), if on the day the active member (“A”) died commencement of A's periodic compensation under paragraph 11 was postponed by virtue of paragraph 25A, assume that the periodic compensation commenced immediately before the date of A's death.

.

• (4) In paragraph 18 (periodic compensation for widow or widower of deferred member under pension age at assessment date)—

• (a) in sub-paragraph (3)(a) after “including” insert “ any actuarial increase under paragraph 25A and ”,

• (b) in sub-paragraph (3)(b) after sub-paragraph (ii) insert—

(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 25A).

, and

• (c) after sub-paragraph (3) insert—

(3ZA) For the purposes of sub-paragraph (3)(a), if on the day the deferred member (“D”) died commencement of D's periodic compensation under paragraph 15 was postponed by virtue of paragraph 25A, assume that the periodic compensation commenced immediately before the date of D's death.

.

25

In paragraph 24(1) (commutation of periodic compensation) for “becomes payable” substitute “ commences ”.

26

• (1) In paragraph 25B (eligibility for terminal illness lump sum)—

• (a) in sub-paragraph (4) in the definition of “relevant age”—

• (i) in paragraph (a) omit “or deferred” and “or (as the case may be) 25A”, and

• (ii) in paragraph (b) omit “or deferred”, and

• (b) after sub-paragraph (4) insert—

(5) Sub-paragraph (6) applies where— (a) the commencement of a person's periodic compensation under paragraph 11 or 15 is postponed by virtue of paragraph 25A, or (b) the payment of a person's lump sum compensation under paragraph 14 or 19 is postponed by virtue of that paragraph. (6) This paragraph applies as if— (a) the person first becomes entitled to compensation under the paragraph in question immediately after the period of postponement ends, and (b) in sub-paragraph (1)(b), for “if the person lived to the relevant age, the person would become entitled on attaining that age” there were substituted “ if the period of postponement ended, the person would become entitled ”.

.

• (2) In paragraph 25E (effect of successful application for terminal illness lump sum) after sub-paragraph (6) insert—

(7) Where on the granting of the application— (a) the commencement of a person's periodic compensation under paragraph 11 or 15 is postponed by virtue of paragraph 25A, or (b) the payment of a person's lump sum compensation under paragraph 14 or 19 is postponed by virtue of that paragraph, this paragraph applies as if the references to the person attaining the relevant age were references to the period of postponement ending.

.

27

• (1) Paragraph 28 (annual increase in periodic compensation) is amended as follows.

• (2) In sub-paragraph (3)—

• (a) in the definition of “underlying rate” for “any of the paragraphs mentioned in sub-paragraph (1)” substitute “ paragraph 3 or 22 ”, and

• (b) after that definition insert—

• “underlying rate” means, in the case of periodic compensation under paragraph 5, 8, 11 or 15, the aggregate of—
• so much of the amount mentioned in sub-paragraph (3)(a) of the paragraph in question as is attributable to post-1997 service,
• so much of the amount mentioned in sub-paragraph (3)(aa) of the paragraph in question as is attributable to post-1997 service, and
• the amount within sub-paragraph (3)(b) of that paragraph immediately before the indexation date.

.

• (3) In sub-paragraph (5)—

• (a) in paragraph (a) for the second “the” substitute “ each ”,

• (b) omit the “and” at the end of that paragraph, and

• (c) after paragraph (b) insert—

(c) for the purposes of sub-paragraph (2), the definition of “underlying rate” in the case of periodic compensation under paragraph 5, 8, 11 or 15 applies as if the reference in paragraph (b) of the definition to the amount mentioned in sub-paragraph (3)(aa) of the paragraph in question were a reference to that amount reduced by the commutation percentage, and (d) that amount (as so reduced) is attributable to post-1997 service and pre-1997 service in the same proportions as that amount would have been so attributable had no part of the periodic compensation been commuted.

.

• (4) After sub-paragraph (5) insert—

(5A) The amount mentioned in sub-paragraph (3)(aa) of paragraph 5, 8, 11 or 15 is attributable— (a) to post-1997 service, in so far as it relates to so much of the amount mentioned in sub-paragraph (3)(a) of the paragraph in question as is attributable to post-1997 service, and (b) to pre-1997 service, in so far as it relates to so much of that amount as is attributable to pre-1997 service. (5B) Where the commencement of periodic compensation under paragraph 5, 8, 11 or 15 has been postponed by virtue of paragraph 25A, this paragraph applies as if the person first becomes entitled to periodic compensation under the paragraph in question on the day on which the periodic compensation commences.

.

28

• (1) In paragraph 29 (Board's powers to alter rates of revaluation and indexation) after sub-paragraph (6) insert—

(6A) A determination under sub-paragraph (2) which has effect as mentioned in sub-paragraph (6)(b)(ii) may provide that, where the payment of periodic compensation to a person is postponed by virtue of paragraph 25A, the determination applies as if the person first becomes entitled to the periodic compensation on the day on which the periodic compensation commences.

.

• (2) In paragraph 30 (Department's powers to vary percentage paid as compensation) after sub-paragraph (6) insert—

(6A) An order under this paragraph which has effect as mentioned in sub-paragraph (6)(b)(ii) may provide that, where the payment of compensation to a person is postponed by virtue of paragraph 25A, the order applies as if the person first becomes entitled to the compensation immediately after the period of postponement ends.

.

Pension compensation sharing: postponement of compensation

29

Schedule 4 to the Pensions (No. 2) Act (Northern Ireland) 2008 (pension compensation payable on discharge of pension compensation credit) is amended as follows.

30

• (1) Omit paragraph 11 (deferral of compensation).

• (2) In Part 4 after the Part heading insert—

(16A) (1) Regulations may prescribe circumstances in which, and conditions subject to which, a person who becomes entitled to periodic compensation under paragraph 4 or 6 may elect to postpone the commencement of periodic compensation under that paragraph. (2) Where the commencement of periodic compensation under paragraph 4 or 6 ceases to be postponed, the Board must determine— (a) the relevant amount, as at the time the periodic compensation would have commenced if its commencement had not been postponed, and (b) the amount in paragraph (a), increased in accordance with actuarial factors published by the Board. (3) References in this Schedule to the amount of an actuarial increase under this paragraph are to the difference between the amounts in sub-paragraphs (2)(a) and (2)(b). (4) In sub-paragraph (2) the “relevant amount” means (as appropriate)— (a) the amount mentioned in paragraph 4(3)(a), or (b) the aggregate of the amounts mentioned in paragraph 6(3)(a) and (b).

.

31

• (1) In paragraph 4(3) (periodic compensation for transferee over pension compensation age on transfer day)—

• (a) omit “and” at the end of paragraph (a), and

• (b) after that paragraph insert—

(aa) if the commencement of periodic compensation under this paragraph has been postponed for any period by virtue of paragraph 16A, the amount of the actuarial increase under that paragraph, and

.

• (2) In paragraph 4(4) (provisions to which paragraph 4 is subject) after “subject to” insert “ paragraph 16A (postponement of compensation) and ”.

• (3) In paragraph 6(3) (periodic compensation for transferee under pension compensation age on transfer day)—

• (a) omit “and” at the end of paragraph (b), and

• (b) after that paragraph insert—

(ba) if the commencement of periodic compensation under this paragraph has been postponed for any period by virtue of paragraph 16A, the amount of the actuarial increase under that paragraph, and

.

• (4) In paragraph 6(4) (provisions to which paragraph 6 is subject)—

• (a) omit the entry for paragraph 11,

• (b) omit “and” at the end of the entry for paragraph 15, and

• (c) after that entry insert— “ paragraph 16A (postponement of compensation), and ”.

32

• (1) In paragraph 5 (periodic compensation for widow etc. of transferee over pension compensation age on transfer day)—

• (a) in sub-paragraph (3) after “(including” insert “ any actuarial increase under paragraph 16A and ”, and

• (b) after sub-paragraph (3) insert—

(3A) If, on the day the transferee (“T”) died, commencement of T's periodic compensation under paragraph 4 was postponed by virtue of paragraph 16A, assume for the purposes of sub-paragraph (3) that the periodic compensation commenced immediately before the date of T's death.

.

• (2) In paragraph 7 (periodic compensation for widow etc. of transferee under pension compensation age on transfer day)—

• (a) in sub-paragraph (3)(a) after “(see paragraph 8)” insert “ , any actuarial increase under paragraph 16A ”,

• (b) in sub-paragraph (3)(b) after sub-paragraph (ii) insert—

(assuming commencement of the periodic compensation was not postponed by virtue of paragraph 16A).

, and

• (c) after sub-paragraph (3) insert—

(3A) For the purposes of sub-paragraph (3)(a), if on the day the transferee (“T”) died commencement of T's periodic compensation under paragraph 6 was postponed by virtue of paragraph 16A, assume that the periodic compensation commenced immediately before the date of T's death.

.

33

In paragraph 9(1) (commutation of periodic compensation) for “becomes payable” substitute “ commences ”.

34

• (1) In paragraph 12 (eligibility for terminal illness lump sum)—

• (a) in sub-paragraph (4) in the definition of “relevant age”—

• (i) in paragraph (a) omit “or deferred” and “or (as the case may be) 11”, and

• (ii) in paragraph (b) omit “or deferred”, and

• (b) after sub-paragraph (4) insert—

(5) Sub-paragraph (6) applies where the commencement of a person's periodic compensation under paragraph 6 is postponed by virtue of paragraph 16A. (6) This paragraph applies as if— (a) the person first becomes entitled to compensation under paragraph 6 immediately after the period of postponement ends, and (b) in sub-paragraph (1)(b), for “if the transferee lived to the relevant age, he or she would become entitled on attaining that age” there were substituted “ if the period of postponement ended, the transferee would become entitled ”.

.

• (2) In paragraph 15 (effect of successful application for terminal illness lump sum) after sub-paragraph (3) insert—

(4) Where on the granting of the application the commencement of a person's periodic compensation under paragraph 6 is postponed by virtue of paragraph 16A, this paragraph applies as if the references to the transferee attaining the relevant age were references to the period of postponement ending.

.

35

• (1) Paragraph 17 (annual increase in periodic compensation) is amended as follows.

• (2) In sub-paragraph (4) in the definition of “the underlying rate”—

• (a) omit “and” at the end of paragraph (a), and

• (b) after that paragraph insert—

(aa) so much of any actuarial increase under paragraph 16A as relates to the amount in paragraph (a), and

.

• (3) In sub-paragraph (7)—

• (a) after “references in” insert “ paragraph (a) of ”, and

• (b) at the end insert “ (and paragraph (aa) of the definition applies accordingly). ”.

• (4) After sub-paragraph (7) insert—

(7A) Where the commencement of periodic compensation has been postponed by virtue of paragraph 16A, this paragraph applies as if the transferee first becomes entitled to the periodic compensation on the day on which the periodic compensation commences.

.

36

In paragraph 20 (Board's power to alter rates of revaluation and indexation) after sub-paragraph (5) insert—

(5A) A determination under sub-paragraph (1)(b) which has effect as mentioned in sub-paragraph (5)(b)(ii) may provide that, where the payment of periodic compensation to the transferee is postponed by virtue of paragraph 16A, the determination applies as if the transferee first becomes entitled to the periodic compensation on the day on which the periodic compensation commences.

.

Calculation of compensation: admissible rules etc.

37

• (1) Schedule 6 to the Pensions (Northern Ireland) Order 2005 (pension compensation provisions) is amended as follows.

• (2) In paragraph 3(6) (pensions in payment at assessment date) for “35(3)” substitute “ 35(3A) ”.

• (3) In paragraph 5(5) (pensions postponed at assessment date) for “35(3)”substitute “ 35(3A) ”.

• (4) In paragraph 35 (admissible rules, recent discretionary increases etc.)—

• (a) for sub-paragraph (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 any recent rule changes is that those liabilities are greater than they otherwise would be. (3A) 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 any recent discretionary increases is that those liabilities are greater than they otherwise would be.

, and

• (b) in sub-paragraph (4) for “sub-paragraph (3)” substitute “ sub-paragraphs (3) and (3A) ”.

Equalisation of and increase in pensionable age for men and women

Abolition of certain additions to the state pension

Consolidation of additional pension

Automatic re-enrolment where scheme membership interrupted

Postponement or disapplication of automatic enrolment

Timing of automatic re-enrolment

Review of earnings trigger and qualifying earnings band

Qualifying schemes: administration charges

Test scheme standard for schemes that produce sum of money for provision of benefits

Certification that alternative to quality requirement is satisfied

Certification for non-UK schemes

Transitional period for defined benefits and hybrid schemes to be optional

Arrangements where transitional conditions cease to be satisfied

Power of managers to modify by resolution

No indemnification for civil penalties

Power to exempt certain cross-border employment from enrolment duty

Indexation and revaluation

Indexation requirements for cash balance benefits

Pension Protection Fund

Contribution notices and financial support directions

Technical amendment to Schedule 4 to the Pensions Act (Northern Ireland) 2008

Definition of money purchase benefits

Transitional

Grants by the Department to advisory bodies etc.

Commencement

Editorial notes

[^c21291241]: S. 5 partly in operation; s. 5 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291261]: S. 7 partly in operation; s. 7 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291281]: S. 8 partly in operation; s. 8 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291301]: S. 10 partly in operation; s. 10 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291341]: S. 12 partly in operation; s. 12 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291371]: S. 13 partly in operation; s. 13 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291381]: S. 14 partly in operation; s. 14 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291391]: S. 15 partly in operation; s. 15 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^c21291401]: S. 16 partly in operation; s. 16 in operation for certain purposes at 2.6.2012 see s. 34(1)

[^key-d8597ce4cecce58c2f1cf86990df0367]: S. 10 in operation at 7.6.2012 in so far as not already in operation by S.R. 2012/233, art. 2(1)(a)

[^key-f98e1f81f699f30a67125d310ff16c21]: S. 13 in operation at 7.6.2012 in so far as not already in operation by S.R. 2012/233, art. 2(1)(b)

[^key-a4a7f9841e0f3fde2754a088eb725c33]: S. 14 in operation at 7.6.2012 in so far as not already in operation by S.R. 2012/233, art. 2(1)(c)

[^key-4274ac2fce65d94a1e0f6c2e3205b556]: S. 2 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(a)

[^key-b0af3b633f200547cffda3737575ab6d]: S. 3(5) in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(c)

[^key-11e76caf5007b468de497a5cfffdbd49]: S. 3(7) in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(c)

[^key-5e7f912526c574ec9946e0be122ff791]: S. 9 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(d)

[^key-7498b38f98d9de74b0405ecb46397411]: S. 20 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(e)

[^key-276fd0121d2042c9fadb38f04376c431]: S. 21 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(f)

[^key-27f34d8ae10572a4d1fe175ec1a460ba]: S. 24 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(g)

[^key-3b6bb3001701e9931c8dc3c8a83fd083]: S. 32 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(h)

[^key-ece0abdffe3dd6cd48da20185db46273]: S. 33(2) in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(i)

[^key-36927acd3368b352a4ae7c9b47b171b7]: Sch. 4 para. 19 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(k)(iv)

[^key-bdccdfd3405b8c169fba1d9e0f2de533]: Sch. 4 para. 20 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(k)(iv)

[^key-817c2f6ec1b3bc97a04342c0caf1605b]: Sch. 4 para. 37 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(k)(v)

[^key-003ce5704fda9b8bf1e13b2ade5f1111]: S. 22 in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(k)

[^key-5f66fe2f1ac456433f00218bb95561cb]: Sch. 4 para. 1 in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(k)(i)

[^key-9f05079e1bce9a7bc077187d7ea308ca]: Sch. 4 para. 17 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(k)(ii)

[^key-877f93e8449580a8a09c65aa346d1d3d]: Sch. 4 para. 18 in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(k)(iii)

[^key-5cab3484e7688548d004938e19f169e0]: S. 3(1)-(4) (9) (10) in operation at 7.6.2012 by S.R. 2012/233, art. 2(2)(b)

[^key-c09a107996f99e22f26ba3692a67e695]: S. 3(6)(8) in operation at 7.6.2012 for specified purposes by S.R. 2012/233, art. 2(2)(j)

[^key-b593221396b4cd4fbfc0e6f23aebeda5]: S. 5 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(a)

[^key-43b7776764ee05f5b8eedc4ff5a813ed]: S. 7 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(b)

[^key-8da90184064bb5ec70bc65d8312f3b89]: S. 12 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(c)

[^key-e67779aa8f464485aca920391048c6a4]: S. 15 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(d)

[^key-0818a3789f20e0d2a9cd664957db5ae9]: S. 16 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/265, art. 2(1)(e)

[^key-f58b185a25d8f4d9b783bfe44174733b]: S. 6 in operation at 30.6.2012 by S.R. 2012/265, art. 2(2)(a)

[^key-ed8821c0483db197c050f44481dd01f3]: S. 17 in operation at 30.6.2012 by S.R. 2012/265, art. 2(2)(b)

[^key-fc10d371863b813a0a2ef44e906defa8]: S. 18 in operation at 30.6.2012 by S.R. 2012/265, art. 2(2)(c)

[^key-21453ba41278541c3be5c29520e0cdaa]: S. 33(1) in operation at 30.6.2012 by S.R. 2012/265, art. 2(1)(f)

[^key-8553e1e2dd312501669bde380b8b6288]: Sch. 4 para. 5 in operation at 2.7.2012 for specified purposes and 23.7.2012 in so far as not already in operation by S.R. 2012/265, art. 2(3)(a)(ii)

[^key-9c6a5dfdb8b885b410f5c237c91b8e1a]: Sch. 4 para. 6 in operation at 2.7.2012 for specified purposes and 23.7.2012 in so far as not already in operation by S.R. 2012/265, art. 2(3)(a)(ii)

[^key-d5fe9ce5900e6631d1f2e915f722e8f7]: Sch. 4 para. 9 in operation at 2.7.2012 for specified purposes and 23.7.2012 in so far as not already in operation by S.R. 2012/265, art. 2(3)(a)(ii)

[^key-c1ce15242731b5b02a7f3137cdc32002]: Sch. 4 para. 14 in operation at 2.7.2012 for specified purposes and 23.7.2012 in so far as not already in operation by S.R. 2012/265, art. 2(3)(a)(iii)

[^key-33543b5fe2062f8c9bfdec25b5a5c470]: Sch. 4 para. 2 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-3e409d3b9ea8669eb4b1cafdd4ed2d2f]: Sch. 4 para. 3 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-92d2be10a66a0f36051f46d1849bec13]: Sch. 4 para. 4 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-679733d4fa422589e016134349ee7824]: Sch. 4 para. 7 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-efcea8c4eb681b2844235fc2c4ecaabf]: Sch. 4 para. 8 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-b3e388ed07bee2e9ef3a645a81cafecd]: Sch. 4 para. 10 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-86ff22e00bd72d884ab21c45f1437f18]: Sch. 4 para. 11 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-40bef80a188316ddd02c8b22179a8d13]: Sch. 4 para. 12 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^key-386f63c4f2ce1f6053980094972d916f]: Sch. 4 para. 15 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(iii)

[^key-3a0ac9904edffbe1864aeea6d9421ecc]: Sch. 4 para. 16 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(iii)

[^key-3f14e2c81557601b8359f6172f88aac4]: Sch. 4 para. 13 in operation at 23.7.2012 by S.R. 2012/265, art. 2(4)(a)(ii)

[^M_I_c2d823a4-5cb6-4065-e61e-33a182f3c978]: S. 22 in operation at 2.7.2012 for specified purposes and 23.7.2012 for further specified purposes by S.R. 2012/265, art. 002(03)(b)(04)(b)

[^M_I_6956d477-9f12-418c-a6f8-b03eadb67207]: Sch. 4 para. 1 in operation at 2.7.2012 for specified purposes and 23.7.2012 for further specifed purposes by S.R. 2012/265, art. 2(3)(a)(i)(4)(a)(i)

[^key-335ec707632584fdb2f2adfbe29c7285]: S. 22 in operation at 27.3.2013 in so far as not already in operation by S.R. 2013/83, art. 2

[^key-4ccb0a86fcbda02c3a10970dc2379302]: Sch. 4 para. 1 in operation at 27.3.2013 in so far as not already in operation by S.R. 2013/83, art. 2(b)(i)

[^key-4b767a23f6852cbe193a998745d20614]: Sch. 4 para. 21 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-dfe65892fdfe90ee00c1b907e0980897]: Sch. 4 para. 22 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-ce1608be361f18a38a304c6de52d3512]: Sch. 4 para. 23 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-4a060526bdc88bdf5d131880e8dfcecd]: Sch. 4 para. 24 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-c1f1db6ba26adc2a6f28877398a59cfd]: Sch. 4 para. 25 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-7e4088bc40b1145bd4160f569ecd633e]: Sch. 4 para. 26 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-47c92e747b7c41869bbd12b004be5c36]: Sch. 4 para. 27 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-4ff61f4e259affba76465a4ceb76fa15]: Sch. 4 para. 28 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(ii)

[^key-44f835e760ce85352712fc9358b42b11]: Sch. 4 para. 29 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-1c841f442528c1812bcbb8186f832086]: Sch. 4 para. 30 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-97473501a960c9c87eb273c221299441]: Sch. 4 para. 31 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-868df37cfdbd870d651419063592e488]: Sch. 4 para. 32 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-6411cbae94db64cfd79d3212bd59c0f8]: Sch. 4 para. 33 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-ccf543e26a1045a4ee1d0b2a927c9f42]: Sch. 4 para. 34 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-297dd723463e1f89a4373b7ae9d5ce40]: Sch. 4 para. 35 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-b2434fd9b7b788c2cd9b9b84701b24ee]: Sch. 4 para. 36 in operation at 27.3.2013 by S.R. 2013/83, art. 2(b)(iii)

[^key-123754abb27750d7ef9393853ee9f207]: S. 27 in operation at 24.7.2014 by S.R. 2014/203, art. 2

[^key-bdf680b45054c73e243413fad2deadf5]: S. 8 in operation at 1.4.2015 in so far as not already in operation by S.R. 2015/206, art. 2

[^key-603f31f2b3771bb3df08b6b957d9a387]: S. 4 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 82(b); S.R. 2015/307, art. 2(1)(k)

[^key-2405576be7601e4e16969fb064c9c343]: S. 11 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 12; S.R. 2015/307, art. 2(1)(n)

[^key-48b2d23b4f66fbf276559dd51f216e2b]: S. 19 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), ss. 37(3)(c), 53(1); S.R. 2015/307, art. 2(1)(c)

[^key-e5ba24a62346a9d346a2869d7a36c243]: Sch. 3 repealed (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 82(b); S.R. 2015/307, art. 2(1)(k)

[^key-ff56fb4e1a3d44e1c7fac04cfdca4cde]: Sch. 2 repealed (6.4.2016 unless brought into operation earlier by an order under s. 53(1) of the amending Act) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 82(a)

[^key-228fa6590840eed045015b2b5cdd6f79]: S. 3(5)-(9) repealed (6.4.2016 unless brought into operation earlier by an order under s. 53(1) of the amending Act) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 82(a)

[^key-c7f16dd0724e9003dbd93d428cd44371]: Words in s. 30(1)(a) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), ss. 57(2)(a)(i), 131(2)(a)(3)(a); S.R. 2022/197, art. 3(a)

[^key-e7363f617e062311ce100c42cd17aa0b]: S. 30(1)(b) and word inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), ss. 57(2)(a)(ii), 131(2)(a)(3)(a); S.R. 2022/197, art. 3(a)

[^key-01f9963efd1efce457564311d926782a]: Words in s. 30(2) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), ss. 57(2)(b), 131(2)(a)(3)(a); S.R. 2022/197, art. 3(a)

[^key-6190301d5332b073908698a27d142bc3]: Sch. 4 para. 23(9) omitted (31.12.2023) by virtue of The Pensions (Pension Protection Fund Compensation) (Northern Ireland) Regulations 2023 (S.I. 2023/1312), regs. 1(2), 5

Certification that alternative to quality requirement is satisfied

Certification for non-UK schemes

Transitional period for defined benefits and hybrid schemes to be optional

Arrangements where transitional conditions cease to be satisfied

Power of managers to modify by resolution

No indemnification for civil penalties

Power to exempt certain cross-border employment from enrolment duty

Indexation and revaluation

Indexation requirements for cash balance benefits

Pension Protection Fund

Contribution notices and financial support directions

Technical amendment to Schedule 4 to the Pensions Act (Northern Ireland) 2008

Definition of money purchase benefits

Transitional

Grants by the Department to advisory bodies etc.

Commencement