The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996

• (b) if no notice is given by the trustees in accordance with paragraph (a), when the member is advised of any other option available to discharge a liability of the scheme in respect of him.

Election to pay contributions equivalent premium

51

• (1) For the purposes of section 51(2) of the Act[^f00058] (which provides for the prescribed person to elect to pay a contributions equivalent premium on termination of certified status) the prescribed person is the trustees of the scheme.

• (2) The obligation under section 53(2) of the Act (not to discriminate between different earners when making or abstaining from making elections to pay contributions equivalent premiums) shall not apply to—

• (a) cases where an earner’s rights are transferred in accordance with regulations under section 16 (transfer of accrued rights) or under section 8C (transfer, commutation, etc.) of the Act;

• (b) married women and widows who, by virtue of regulations made under section 19(4) and (5) of the Contributions and Benefits Act, have elected to pay contributions under that Act at a reduced rate;

• (c) cases where, on the death of an earner, there arises an entitlement to a widow’s or widower’s pension which comprises amounts of pension which have accrued by reference to the earner’s service in employment which was not contracted-out employment and to his service in employment which was contracted-out;

• (d) cases where the earner has completed less than 2 years' qualifying service for the purposes of Chapter I of Part IV of the Act (preservation) but where, nevertheless, he is entitled under the rules of the scheme to elect, and he has elected, that his accrued rights shall be preserved, and

• (e) cases where an earner’s accrued rights to guaranteed minimum pensions are appropriately secured within the meaning of section 15 of the Act (discharge of liability for guaranteed minimum pensions) or where any liability to provide pensions to that earner has been discharged in accordance with regulations under section 8C of the Act,

but in respect of any of the classes of case mentioned in this paragraph an employer shall not discriminate between different earners falling within the same class of case.

• (3) An election under section 51(2) of the Act shall be notified to the Department in writing in such form as it may reasonably require for the purpose of identifying the earner to whom the election relates. Such notification shall be given—

• (a) where the circumstances specified in section 51(2A)(d) of the Act[^f00059] apply (the scheme is wound up), within 2 years of the cessation of the scheme, or

• (b) where the circumstances specified in section 51(2A)(a) to (c) or (e) of the Act apply, within the period beginning one month before, and ending 6 months after, the date on which the person ceases to serve in employment which is contracted-out employment by reference to the scheme.

• (4) The Department may, in any particular case or class of case, extend the periods mentioned in paragraph (3) for the making of an election to pay a contributions equivalent premium if it appears to the Department that the circumstances are such that an election could not reasonably be made within the specified period.

Payment of a contributions equivalent premium

52

• (1) A contributions equivalent premium which the trustees have elected to pay shall be paid on or before whichever is the later of the following days—

• (a) the day 6 months after the date of termination of contracted-out employment in respect of which the premium is payable, or

• (b) the day one month after the day on which the Department sends to the trustees a notice certifying the amount of the premium payable.

• (2) Where the amount of any contributions equivalent premium which is payable does not exceed £17, the trustees shall not be liable to pay it and, accordingly, if it is not paid, it shall be treated as paid for the purposes of section 44A(2) (additional pension and other benefits) and section 56 (effect of payment of premium on rights) of the Act.

• (3) Any liability for a contributions equivalent premium shall be a liability to make payment out of the resources of the scheme.

Payment in lieu of benefit and delay in refund for the purposes of employer’s right of recovery

53

• (1) For the purposes of section 57(10) of the Act (payments in lieu of benefit) a payment in lieu of benefit shall include a payment made or to be made out of the resources of the scheme towards the provision of deferred benefits for the earner.

• (2) Where on the coming to an end of an employed earner’s service in contracted-out employment, he (or, by virtue of a connection with him, any other person) is or may be entitled to a refund of any payments made under a contracted-out scheme by or in respect of him towards the provision of benefits under the scheme, paragraphs (3) to (6) shall apply for the purpose of enabling any right of recovery conferred by section 57 of the Act to be exercised.

• (3) Where in such a case a contributions equivalent premium falls to be paid in respect of the earner under the Act, the person liable for the refund shall not, after he has been given notice in accordance with paragraph (5) (“notice of delay”), make the refund in whole or in part until the expiration of the period of delay specified in paragraph (4), but this paragraph shall not apply to so much, if any, of the refund as exceeds the amount certified by the Department under section 59(1)(d) of the Act (further provisions concerning calculations relating to premiums).

• (4) The period of delay referred to in paragraph (3) shall be the period beginning with the notice of delay and ending with the expiration of 4 weeks after the payment of the contributions equivalent premium or any part of it, or 4 weeks after the end of the prescribed period for the payment of the premium, whichever first occurs.

• (5) A notice of delay shall be a notice in writing given by the trustees of the scheme concerned relating either to a particular case or class of case and containing the following particulars—

• (a) the name of the earner or such particulars as will sufficiently identify the class of case concerned;

• (b) such particulars as will sufficiently identify the refund concerned, and

• (c) a memorandum in a form approved by the Department giving brief particulars of the effect of paragraphs (3) and (4).

• (6) Where the trustees of a scheme have given notice of delay they shall from time to time inform any person to whom they have given notice of the ending of the period of delay in relation to any refund affected by the notice.

Refund of a contributions equivalent premium

54

• (1) The Department shall refund a contributions equivalent premium if—

• (a) that premium was paid in error;

• (b) it is satisfied that the employment to which that premium relates will be linked with another employment in the circumstances set out in regulation 43(2) and (3);

• (c) it is satisfied that the earner in respect of whom that premium was paid has entered into employment which is contracted-out employment by reference to the same contracted-out scheme as that by reference to which the employment to which that premium relates was contracted-out employment, and that for the purpose of calculating the earner’s accrued rights under the scheme the two employments will be linked;

• (d) it is satisfied that a transfer of the earner’s accrued rights will be made in accordance with regulations under section 16 (transfer of accrued rights) or under section 8C (transfer, commutation etc.) of the Act, or

• (e) the scheme is one under which a member may qualify for benefits by virtue of service either in employed earner’s employment or as a self-employed earner (within the meaning of section 2 of the Contributions and Benefits Act) or both and the Department is satisfied that the earner in respect of whom that premium was paid has completed a period of membership of the scheme as a self-employed earner which, when aggregated with his service in employed earner’s employment, amounts to not less than 2 years,

and, where a contributions equivalent premium is refunded under this paragraph the earner’s accrued rights under the scheme, which were extinguished by payment of the premium, shall be restored.

• (2) A refund under paragraph (1) shall only be made if an application is made in writing, in such form as the Department may reasonably require for the purpose.

• (3) In paragraph (1)(a) “error” means an error which—

• (a) is made at the time of payment, and

• (b) relates to some present or past matter.

• (4) Where—

• (a) an earner has been employed concurrently in two or more contracted-out employments, on the termination of one or more of which, a contributions equivalent premium has been paid, and

• (b) the aggregate amount of any such payments has the effect that the National Insurance Fund has gained, by reference to any employment in respect of which such a payment has been made, a greater amount than it would have gained from Class 1 contributions under the Contributions and Benefits Act if those employments had not been contracted out,

there shall be paid out of the National Insurance Fund to the earner (or his estate) an amount which bears the same proportion to the amount of the excess as the reduction under paragraph (a) of subsection (1A) of section 37 of the Act[^f00060] (reduced rates of Class 1 contributions for earners in contracted-out employment), in the normal percentage of primary Class 1 contributions bears to the total reduction under that subsection in the total normal percentage of Class 1 contributions.

• (5) The Department shall refund a contributions equivalent premium if it is satisfied that—

• (a) where that premium was paid in the circumstances mentioned in section 51(2A)(a), (b), (d) or (e) of the Act, the person in respect of whom it was paid has died, without leaving a widow or widower, on or before the later of the days first mentioned in sub-paragraphs (a) and (b) respectively of regulation 52(1), or

• (b) where that premium was paid in the circumstances mentioned in section 51(2A)(c) of the Act, there are no accrued rights to guaranteed minimum pensions or section 5(2B) rights under the scheme in question in respect of the widow or widower in question.

Part VII — Guaranteed Minimum Pensions

Scheme rules about guaranteed minimum pensions

55

• (1) For a scheme to be contracted out in relation to an earner’s employment it must include a rule to the effect that if the earner has a guaranteed minimum under section 10 of the Act (earner’s guaranteed minimum)[^f00061]—

• (a) the weekly rate of his pension under the scheme at pensionable age in respect of his service before the principal appointed day shall not be less than that guaranteed minimum;

• (b) the weekly rate of pension payable to any widow of the earner under the scheme in respect of the earner’s service before the principal appointed day shall be not less than half that guaranteed minimum, and

• (c) the weekly rate of pension payable to any widower of the earner under the scheme in respect of the earner’s service before the principal appointed day shall be not less than half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years up to and including the tax year 1996-97,

that rule to be expressed to override all other provisions of the scheme, except any that are in accordance with the Act.

• (2) In paragraph (1) “weekly rate” means, in cases where the pension is paid otherwise than at weekly intervals, a rate which is equivalent to the earner’s guaranteed minimum having regard to the period in respect of which the pension is paid.

Special provision for revaluation of guaranteed minimum pensions secured by insurance policies or annuity contracts

56

A scheme may make provision under section 12(2) of the Act (revaluation of guaranteed minimum pensions under section 130 of the Administration Act by reference to last service year[^f00062]) for the case of those of its members whose guaranteed minimum pensions are, or are to be, appropriately secured within the meaning of section 15(3) of the Act, notwithstanding that it makes no such provision for any other case.

Circumstances in which widower’s guaranteed minimum pension is to be payable

57

For the purposes of section 13(6) of the Act (for a scheme to be contracted out it must provide for a widower’s guaranteed minimum pension to be payable in prescribed circumstances and for a prescribed period) the prescribed circumstances are that—

• (a) the widower and the earner were both over pensionable age when the earner died;

• (b) the widower is entitled to child benefit (which expression has in this regulation the same meaning as in the Contributions and Benefits Act) in respect of a child who is, or residing with a child under 16 who is—

• (i) a son or daughter of the widower and the earner;

• (ii) a child in respect of whom the earner, immediately before her death, was, or would have been if the child had not been absent from Northern Ireland, entitled to child benefit, or

• (iii) if the widower and the earner were residing together immediately before the earner’s death, a child in respect of whom he then was, or would have been if the child had not been absent from Northern Ireland, entitled to child benefit, or

• (c) the widower had attained the age of 45 either—

• (i) when the earner died, or

• (ii) during a period when the circumstances mentioned in paragraph (b) existed.

Period for which widower’s guaranteed minimum pension is to be payable

58

• (1) For the purposes of section 13(6) of the Act the prescribed period is—

• (a) in a case where the circumstances described in regulation 57(a) exist, the remainder of the widower’s life;

• (b) in a case where the circumstances described in paragraph (b), but not either paragraph (a) or paragraph (c), of regulation 57 exist, the period (subject to paragraph (2)) during which the circumstances described in paragraph (b) of regulation 57 continue to exist, and

• (c) in a case where the circumstances described in paragraph (c), but not paragraph (a), of regulation 57 exist, the remainder of the widower’s life (subject to paragraph (2)).

• (2) There is excluded from the periods prescribed under paragraph (1)(b) and (c) any period—

• (a) after the widower’s remarriage under pensionable age;

• (b) during which he is under pensionable age and he and a woman to whom he is not married are living together as husband and wife, or

• (c) after the widower has attained pensionable age if immediately before he attained that age he and a woman to whom he was not married were living together as husband and wife.

Statutory references to persons entitled to guaranteed minimum pensions — application to widowers

59

Sections 46(1)(a)(ii)[^f00063] and 48(2A)(a)(i) of the Act[^f00064] shall be construed as if the reference to a person entitled to receive a guaranteed minimum pension included a reference to a person so entitled by virtue of being the widower of an earner only in the case where the earner and the widower were both over pensionable age when the earner died.

Trivial commutation of guaranteed minimum pensions

60

• (1) For the purposes of section 17(1) of the Act (provisions of a scheme relating to commutation), the prescribed circumstances are—

• (a) that a guaranteed minimum pension has become payable;

• (b) that the aggregate amount of all benefits currently payable to the earner or, as the case may be, the amount of the pension payable to his widow or her widower under all schemes relating to employment with the same employer as the employment in respect of which the guaranteed minimum pension is payable, does not exceed £260 per annum, and

• (c) that the Department is satisfied that the scheme provides a reasonable basis for ascertaining the amount to be paid on commutation.

• (2) Where, under paragraph (1), a scheme permits an earner to commute benefit in accordance with this regulation it may also permit him or her to commute any prospective widow’s or widower’s benefit payable under the scheme (provided that the aggregate amount of such benefit prospectively payable under all schemes relating to employment with the same employer as the employment in respect of which the benefit is payable does not exceed £260 per annum) and the value of any such widow’s or widower’s benefit shall not be taken into account for the purpose of the limit of £260 per annum mentioned in paragraph (1).

• (3) For the purposes of paragraph (1)(c), any benefit in lump sum form payable to the earner (but excluding for this purpose any benefit by way of a refund of the earner’s contributions to the scheme) shall be treated as the annual amount of benefit in pension form which, in the opinion of the trustees or administrator of the scheme, is its equivalent.

• (4) The condition in paragraph (1)(b) shall not apply in cases where the scheme is being wound up or an earner retires before pensionable age, and a contributions equivalent premium has been paid or treated as paid under Part VI, provided that—

• (a) for the purposes of paragraph (1)(c) the aggregate amount of benefit which has accrued to the earner at the date of winding up or, as the case may be, of his retirement, increased, where appropriate, in accordance with section 12(2) and (3) of the Act[^f00065] or in either case to the amount that would have been payable at pensionable age, shall be treated as the amount of benefit currently payable to him under the scheme;

• (b) in the case of an earner who retires before normal pension age, commutation is not permitted before the date on which benefits become payable to the earner under the scheme’s early retirement provisions;

• (c) in cases where the earner is a member of more that one scheme relating to the same employment, all those schemes are being wound up or, as the case may be, he is treated by all those schemes as having retired and, in each case, all those schemes have paid a contributions equivalent premium.

Suspension and forfeiture of guaranteed minimum pensions

61

• (1) For the purposes of section 17(2) of the Act (suspension and forfeiture of guaranteed minimum pension) the circumstances in which a scheme may provide for an earner’s or an earner’s widow’s or widower’s guaranteed minimum pension to be suspended are—

• (a) that the pensioner is, in the opinion of the trustees of the scheme, unable to act by reason of mental disorder or otherwise and there is provision in the scheme for amounts equivalent to the guaranteed minimum pension to be paid or applied, while the pensioner is so unable, for the maintenance of the pensioner or, at the discretion of the trustees, of the pensioner together with his dependants or of his dependants only, and to the extent that they are not so applied, to be held for the pensioner until he is again able to act or, as the case may be, for his estate;

• (b) that the pensioner is in prison or detained in legal custody, and there is provision in the scheme for amounts equivalent to the guaranteed minimum pension to be paid or applied during such circumstances for the maintenance of such one or more of the pensioner’s dependants as the trustees of the scheme may in their discretion determine, and

• (c) that the earner is re-employed by the employer who had previously employed him in contracted-out employment in respect of which the guaranteed minimum pension became payable or in any other employment to which the scheme paying the guaranteed minimum pension applies and there is provision in the scheme for the guaranteed minimum pension which becomes payable when the suspension is lifted to be increased in accordance with section 11(1) of the Act.

• (2) For the purposes of section 17(2) of the Act the circumstances in which a scheme may provide for an earner’s or an earner’s widow’s or widower’s guaranteed minimum pension (whether current or prospective) to be forfeited are—

• (a) that the person entitled to that pension has been convicted of—

• (i) an offence of treason, or

• (ii) one or more offences under the Official Secrets Acts 1911 to 1989[^f00066] for which he has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years;

• (b) in the case of a widow’s or widower’s guaranteed minimum pension, that the earner by reference to whose contracted-out employment that pension is payable has been convicted of an offence of treason, or has been convicted of offences and has been sentenced to terms of imprisonment as set out in sub-paragraph (a)(ii);

• (c) in the case of any payment of guaranteed minimum pension for which a claim has not been made, that a period of at least 6 years has elapsed from the date on which that payment became due.

Fixed rate revaluation of guaranteed minimum pensions for early leavers

62

• (1) This regulation applies to a case where a scheme provides, under section 12(2) of the Act (revaluation of earnings factors), for the earnings factors of an earner whose service in contracted-out employment by reference to the scheme is terminated before he attains pensionable age to be determined by reference to the last order that comes into force under section 130 of the Administration Act before the end of the tax year in which his service is terminated.

• (2) Subject to paragraph (3), in a case to which this regulation applies, the prescribed percentage for the purpose of section 12(3) of the Act is, in relation to each period of service in respect of which accrued rights to guaranteed minimum pension have been acquired under, or transferred to, the scheme—

• (a) where the period of service terminated before 6th April 1988, 8.5 per cent. compound;

• (b) where that period of service terminated on or after 6th April 1988 but before 6th April 1993, 7.5 per cent. compound;

• (c) where that period of service terminated on or after 6th April 1993 but before 6th April 1997, 7 per cent. compound;

• (d) where that period of service terminates on or after 6th April 1997, 6.25 per cent. compound.

• (3) Paragraph (2) only applies so as to permit the same provision to be made for all members of the scheme, so however that separate provision may be made for members as regards their rights to guaranteed minimum pensions under the scheme arising in respect of a transfer or transfer payment made in accordance with section 16(1) (transfer of accrued rights) or section 24 (ways of giving effect to protected rights) of the Act[^f00067] or regulations made under those provisions or for members whose guaranteed minimum pensions are, or are to be, appropriately secured within the meaning of section 15(3) of the Act.

Provision of information about guaranteed minimum pensions

63

• (1) The prescribed persons to whom, under section 152 of the Act, the Department may furnish information as to the amount of guaranteed minimum pension to which it appears to the Department a person is immediately or prospectively entitled under a scheme or as to any other matter required for calculating that amount, are (in addition to the persons mentioned in that section)—

• (a) the earner or widow or widower to whom the information relates;

• (b) the employer in relation to the contracted-out employment of an earner to whom the information relates;

• (c) any independent trade union recognised in relation to those earners who are members of a contracted-out scheme, and

• (d) any person who is, or who in the opinion of the Department is likely to become, the responsible paying authority.

• (2) Paragraph (1)(c) has effect subject to the condition that the information to be furnished is either—

• (a) as to the total amount of the guaranteed minimum pensions to which it appears to the Department that all persons immediately or prospectively entitled under the scheme are so entitled, or

• (b) to be furnished with the written consent of the earner or widow or widower to whom the information relates.

Meaning of “connected employer”

64

• (1) The cases in which employers are to be treated as connected for the purposes of section 31 of the Act (surrender and cancellation: issue of further certificates) are those specified in paragraph (2).

• (2) The cases referred to in paragraph (1) are those where any 2 employers are or were, at the relevant time—

• (a) a holding company and a subsidiary within the meaning of regulation 12(2);

• (b) subsidiaries of the same holding company within the meaning of that regulation, or

• (c) partnerships each having the same persons as at least half of its partners.

• (3) In this regulation an employer is to be regarded as an employer at the relevant time where, as the case may require, he is the employer at the time of the surrender or cancellation of the first certificate or the employer at the time of the making of an election with a view to the issue of a further contracting-out certificate.

Modification of section 12 of the Act

65

In such a case as is specified in regulation 66—

• (a) section 12(1) of the Act shall be modified so as to have effect as if there were added at the end thereof “or, in respect of the earner’s earnings factor or the weekly equivalent mentioned in section 10(2) of the Act for any relevant year in a period of linked qualifying service, shall be taken to be that factor or weekly equivalent as increased in accordance with the provisions of the scheme under regulations made under section 12(3)”, and

• (b) where earnings factors of an earner whose accrued rights to guaranteed minimum pensions, including such rights derived from linked qualifying service, have been transferred under section 16(1) of the Act or regulations made thereunder to another contracted-out scheme, section 12(2) and (3) of the Act shall be modified so as to have effect as if it permitted that scheme to provide for those earnings factors to be determined for the purpose of section 10(2) of the Act without reference to any order coming into force under section 130 of the Administration Act—

• (i) after the relevant year in which his service in the contracted-out employment, by reference to the scheme from which those rights were transferred, was terminated where such earnings factors have previously fallen to be determined by reference to orders under section 130 of the Administration Act, or

• (ii) in and after the relevant year in which that service was terminated in any other case,

and as if section 12(3) of the Act had effect accordingly, save, in a case to which sub-paragraph (ii) applies, for treating the reference to the amount of the increase in section 12(3) of the Act as a reference to the amount by which the earnings factors relevant to the weekly equivalent would be increased.

Circumstances in which the modifications to the Act set out in regulation 65 apply

66

The case referred to in regulation 65 is where, following the termination of an earner’s service in contracted-out employment by reference to a scheme the following conditions are satisfied—

• (a) a transfer under section 16(1) of the Act, or regulations made thereunder, of the earner’s accrued rights to guaranteed minimum pensions under that scheme (in this regulation called the “transferring scheme”) to another contracted-out scheme (in this regulation called the “receiving scheme”) is made, or if already begun is completed, on or after 5th April 1983;

• (b) the earner commences or has commenced employment which is contracted out by reference to the receiving scheme;

• (c) by virtue of section 10(1) of the Act as modified by regulations made under section 16 of the Act, the calculation, under the provisions of the receiving scheme, of the earner’s guaranteed minimum pension for the purposes of section 10(2) of the Act falls to include earnings factors, or the weekly equivalent derived therefrom, arising out of contracted-out employment in any period of linked qualifying service which was contracted-out employment by reference to the transferring scheme, and

• (d) either—

• (i) the receiving scheme provides for the earnings factors or weekly equivalent derived therefrom to be increased at the rate by which they, or it, fell to be increased under the provisions of the transferring scheme or would have fallen to be increased under the provisions of that scheme relating to an earner whose service in contracted-out employment by reference to the scheme is terminated before he attains pensionable age;

• (ii) if the provisions of the transferring scheme provided for those earnings factors to be increased by reference to orders under section 130 of the Administration Act, the receiving scheme provides for those earnings factors or the weekly equivalent derived therefrom to be increased in accordance with section 12(2) and (3) of the Act, or regulations made under section 12(3) of the Act;

• (iii) if the transferring scheme provided for those earnings factors or the weekly equivalent derived therefrom to be increased in accordance with either section 12(2) and (3) of the Act or of regulations made under section 12(3) of the Act, the receiving scheme includes provision for those earnings factors to be increased by reference to orders under section 130 of the Administration Act from the date of termination of the earner’s service in the period of contracted-out employment from which those earnings factors arose, or

• (iv) if a transfer of the earner’s accrued rights to the receiving scheme is not one to which sub-paragraph (d)(iii) applies and those rights were previously being increased at a rate calculated by reference to orders under section 130 of the Administration Act, the receiving scheme includes provision for those earnings factors or the weekly equivalent derived therefrom to be increased at a rate calculated otherwise than by reference to orders under section 130 of the Administration Act.

Modification of section 47(1) of the Act in relation to revaluation and schemes which have ceased to be contracted out

67

Subject to regulation 68, in relation to a scheme which has ceased to be contracted out and, immediately before it so ceased, contained provision authorised by section 12(2) and (3) of the Act, section 47(1) to (3) of the Act[^f00068] shall be modified so as to provide that, in the case of an earner whose service in contracted-out employment by reference to the scheme is terminated before he attains pensionable age—

• (a) if it is so terminated before the period of 5 years ending with the tax year in which the scheme ceases to be contracted out, the provision for taking his earnings factor for any relevant year to be that factor as increased by 12 per cent. for some or all of those tax years shall not apply, and

• (b) if it is so terminated within that period of 5 years, the provision for taking his earnings factor for any relevant year to be that factor as increased by 12 per cent. for some or all of those tax years shall apply, but his weekly equivalent shall not be increased pursuant to any provision required by section 12(2) and (3) of the Act for the years for which that factor is taken to be that factor as increased by 12 per cent.

Additional modifications relating to transfers and increases of earnings factors by 12 per cent.

68

• (1) Subject to the provisions of paragraphs (2) and (3), in any case where an earner’s accrued rights to guaranteed minimum pensions are or have been transferred under section 16 of the Act or regulations made under that section to another contracted-out scheme, or have arisen in such a scheme by reason of a transfer payment giving effect to his protected rights in accordance with regulations made under section 24(2)(b) of the Act, references in regulation 67(b) to an increase of 12 per cent. of an earner’s earnings factor for any year shall be construed as references only to the increase of earnings factors arising from the earner’s service in employment by reference to which the scheme ceasing to contract out was contracted out.

• (2) For the purposes of paragraph (1), any service of the earner which is linked qualifying service shall be included in that service only where the earnings factors to which it relates are being increased by reference to orders under section 130 of the Administration Act.

• (3) For the purposes of paragraph (1), where an earner has a guaranteed minimum pension in consequence of a transfer payment made in accordance with regulations made under section 24(2) of the Act—

• (a) that pension shall be treated as if it had arisen as a result of his service in the employment by reference to which the scheme ceasing to be contracted out was contracted out, and

• (b) the reference to earnings factors, to the extent that they relate to that pension, shall be construed so as to include only those which do not fall to be revalued in accordance with section 12(2) and (3) of the Act as modified by those regulations.

Miscellaneous provisions affecting section 47 of the Act

69

• (1) Section 47(1) to (3) of the Act shall not apply where an earner’s accrued rights to guaranteed minimum pensions under the scheme which is ceasing to be contracted out are transferred to another contracted-out scheme in accordance with arrangements approved by the Department, and the same employer is the earner’s employer in relation to both the first and second schemes or the employers in relation to those schemes are connected employers.

• (2) In paragraph (1), “connected employers” means employers who would fall within any of the cases referred to in regulation 64(2) if the words “, at the relevant time” and regulation 64(3) were disregarded.

Part VIII — Transitional Arrangements and Savings

Transitional arrangements for certification of schemes

70

• (1) In the case of a scheme contracted out under section 5(2) of the Act[^f00069], a contracting-out certificate issued before the principal appointed day shall continue to have effect during the period beginning with that day and ending on either—

• (a) whichever is the earlier of—

• (i) the day before the effective date of a replacement contracting-out certificate issued by the Department, and

• (ii) 31st January 1998, or

• (b) such later date as the Department may in its discretion permit in any particular case,

provided that it is not otherwise cancelled or surrendered and the scheme satisfies all contracting-out conditions or requirements which apply to the scheme from the principal appointed day by virtue of its being a scheme to which section 5(2) of the Act applies.

• (2) In the case of a scheme contracted out under section 5(3) of the Act[^f00070], a contracting-out certificate issued before the principal appointed day shall continue to have effect on and after that date provided that it is not cancelled or surrendered and the scheme satisfies all contracting-out conditions or requirements which apply to the scheme from the principal appointed day by virtue of its being a scheme to which section 5(3) of the Act applies.

• (3) A contracting-out certificate having effect on or after the principal appointed day by virtue of this regulation, shall have effect in relation to any earner’s service on and after that day as if the certificate were issued by the Department on or after that day.

Elections for replacement certificates by salary related schemes during transitional period

71

During the period beginning with the principal appointed day and ending on 31st January 1998 or such later date as the Department may allow in relation to a particular case or class of case, an election made with a view to the issue of a contracting-out certificate in relation to an employment which is to remain contracted out under section 5(2) of the Act on or after the principal appointed day must be made in compliance with regulation 2 and regulation 10 shall not apply.

Transitional requirements as to sufficiency of resources of salary related schemes

72

• (1) Except in cases to which regulation 73 applies (schemes which have begun winding up before the principal appointed day), for the purposes of section 5(2B)(c)(i) of the Act[^f00071] (requirement as to the amount of the resources of the scheme) and section 21(2) of the Act[^f00072] (scheme to comply with prescribed requirements in relation to securing that the resources of the scheme are brought to and maintained at satisfactory level in respect of any earner’s service before the principal appointed day) at any time during the period of 10 years beginning with the principal appointed day or such longer period as the Department may specify in a particular case or class of case, the amount of resources of the scheme must be sufficient to meet the liabilities specified in paragraph (2).

• (2) The liabilities referred to in paragraph (1) are any liability for—

• (a) pensions or other benefits which, in the opinion of the trustees, are derived from the payment by any member of the scheme of voluntary contributions;

• (b) where a person’s entitlement to payment of a pension or other benefit has arisen, liability for that pension or benefit and for any pension or other benefit which will be payable to dependants of that person on his death and any increases to such pensions;

• (c) equivalent pension benefits, guaranteed minimum pensions and protected rights which have accrued to or in respect of any members of the scheme and any increases to such pensions;

• (d) pensions or other benefits which have accrued after the principal appointed day to or in respect of members whose employment is contracted out by reference to the scheme and any increases to such pensions, and

• (e) in respect of members with less than 2 years' pensionable service who are not entitled to accrued rights under the scheme, the return of contributions.

• (3) Subject to paragraphs (4) and (5), the liabilities specified in paragraph (2) and the resources required to meet such liabilities shall be calculated, determined and verified in accordance with regulations made under Article 56(3) of the Order (minimum funding requirement).

• (4) In calculating the amount of resources of a scheme for the purposes of paragraph (1) during the period of 5 years beginning with the principal appointed day there shall be excluded any employer-related investments within the meaning of Article 40 of the Order (other than any such investments to which the restrictions imposed by regulations made under that Article do not apply) which are—

• (a) prohibited by regulations made under that Article, or

• (b) in excess of 5 per cent. of the current market value of the scheme’s resources,

and at any later time, there shall be excluded from the amount of resources of a scheme any such employer-related investments which are excluded at that time from the calculation of the assets of a scheme for the purposes of the minimum funding requirement in accordance with regulations made under Article 56(3) of the Order.

• (5) During the period beginning with the principal appointed day and ending on the date on which the first actuarial valuation is required to be obtained in relation to a scheme in accordance with regulations made under Article 57(1)(a) of the Order (minimum funding requirement: valuation and certification of assets and liabilities), the resources and liabilities specified in this regulation shall be calculated, determined and verified in a manner approved by the Department.

• (6) This regulation does not apply to a public service pension scheme to which Article 56 of the Order does not apply.

Transitional arrangements and savings for salary related schemes which have begun winding up before the principal appointed day

73

Notwithstanding the revocations in Schedule 2, in the case of a scheme to which section 19(2) and (3) of the Act[^f00073] applies (securing of benefits on winding up)—

• (a) regulation 37 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985[^f00074] (priorities on the winding-up of a scheme) shall continue to have effect, and

• (b) the resources of the scheme must be sufficient to meet the liabilities specified in section 20(1)(c) of the Act, such resources and liabilities being calculated, determined and verified in a manner approved by the Department.

Transitional arrangements in relation to the powers of the Department to approve arrangements for schemes ceasing to contract out before the principal appointed day

74

In the case of a scheme which ceased to be certified as contracted out before the principal appointed day, the Department may approve arrangements under section 46(1) or (1A) of the Act[^f00075], notwithstanding that the conditions prescribed under section 46(1B) of the Act are not met.

Transitional modifications to sections 31 and 32 of the Act

75

Sections 31 and 32 of the Act (surrender and cancellation of contracting-out certificates: issue and cancellation of further certificates) shall be modified for transitional purposes until the coming into operation of an order under Article 1 of the Order repealing those provisions as follows—

• (a) in section 31(1)(a) of the Act, after “the Board” there shall be added “or the Department”;

• (b) in sections 31 and 32 of the Act in each other place where the word occurs, for “Board” there shall be substituted “Department”;

• (c) in section 31(3) of the Act, for “they consider” there shall be substituted “it considers”;

• (d) in section 32(1)(c) of the Act, for “have formed” there shall be substituted “has formed”, for “had they been aware” there shall be substituted “had it been aware” and for “they would have been prevented” there shall be substituted “it would have been prevented”, and

• (e) in section 32(6) of the Act, for “have cancelled” there shall be substituted “has cancelled”.

Prevention of recovery by employers of Class 1 contributions where certificate cancelled under section 32(3) of the Act

76

• (1) This regulation shall apply in any case where the Occupational Pensions Board or the Department has cancelled a contracting-out certificate under section 32(3) of the Act.

• (2) An employer shall not be entitled to recover (whether by deduction from emoluments or otherwise) any arrears which he is required to pay to the Department in respect of an earner’s liability under section 6(3) of the Contributions and Benefits Act (liability for Class 1 contributions) in so far as those arrears comprise the difference between the amount of the primary Class 1 contributions payable at the normal rate in respect of the emoluments from the employed earner’s employment and the amount of the primary Class 1 contributions that were paid while the employment was regarded as contracted out to the cancellation of the further contracting-out certificate.

• (3) This regulation shall apply notwithstanding the terms of any contract to the contrary.

Transitional arrangements for schemes contracted out under section 5(2) of the Act to become contracted out under section 5(3) of the Act

77

• (1) This regulation applies where a scheme, which is a salary related contracted-out scheme immediately before the principal appointed day, satisfies the requirements of section 5(3) of the Act in respect of all earners' service on or immediately after that day.

• (2) The circumstances referred to in paragraph (1) shall, for the purposes of section 8(3) of the Act (determination of basis on which a scheme is contracted out) be circumstances in which a scheme which has been contracted out by virtue of section 5(2) of the Act may become contracted out by virtue of section 5(3) of the Act.

• (3) Where this regulation applies, sections 46, 48 and 49 of the Act shall be modified so as to have effect as if the guaranteed minimum pensions provided by the scheme were provided by a separate scheme which has ceased to be certified as a contracted-out scheme.

• (4) Where this regulation applies, a contracting-out certificate issued before the principal appointed day shall be cancelled at the end of the period beginning with that day and ending on either—

• (a) whichever is the earlier of—

• (i) the day before the effective date of the replacement contracting-out certificate issued by the Department;

• (ii) 31st January 1998, or

• (b) such later date as the Department may in its discretion permit in any particular case,

but shall continue to have effect during that period if it is not otherwise cancelled or surrendered and the scheme satisfies the conditions of section 5(3) of the Act.

Savings in respect of State Scheme Premiums

78

Notwithstanding the revocations in Schedule 2, the following regulations shall continue to have effect in relation to any state scheme premium which has been paid before the principal appointed day or is payable immediately before that day—

• (a) regulations 17 to 25, 31, 41, 42, and 44 to 46 of the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985[^f00076];

• (b) the Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations (Northern Ireland) 1987[^f00077].

Part IX — Revocations

Revocations

79

Subject to the savings provided for in regulations 73, 77 and 78 the Regulations listed in column 2 of Schedule 2 are revoked to the extent specified in column 3 of that Schedule.

SCHEDULE 1 — PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

Column (1)	Column (2)
Pension Schemes (Northern Ireland) Act 1993[^f00078]	section 3[^f00079]
	section 4(3)
	section 5[^f00080]
	section 7(5)[^f00081]
	section 8(3)
	section 8A(4), (5) and (6)[^f00082]
	section 8B(2) and (4)[^f00082]
	section 8C(1) and (3)[^f00082]
	section 8D[^f00082]
	section 12(3) and (4)[^f00083]
	section 13(6)
	section 17
	section 21(2)[^f00084]
	section 30[^f00085]
	section 31(6)
	section 32(6)
	section 33[^f00086]
	section 38A[^f00087]
	section 41B[^f00088]
	section 46(1B) and (4)[^f00089]
	section 47(2) and (4)
	section 49(3)[^f00090]
	section 51(2)[^f00091]
	section 52(2)[^f00092]
	section 53(1) and (2)
	section 57(7) and (11)
	section 109(1)
	section 151[^f00093]
	section 152
	section 173[^f00094]
	section 174
	section 177(4)
	section 178(1)
	Schedule 1, Paragraphs 1 to 8[^f00095]
Pensions (Northern Ireland) Order 1995[^f00096]	Article 1(5)(a)
	Article 166(4)

SCHEDULE 2 — REVOCATIONS

Column 1	Column 2	Column 3
Statutory Rule Number	Statutory Rule	Provision Revoked
S.R. 1982 No. 267	The Contracting-out (Recovery of Class 1 Contributions) Regulations (Northern Ireland) 1982	Regulation 2
S.R. 1985 No. 259	The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985	The whole of the Regulations
S.R. 1985 No. 355	The Contracting-out (Transfer Premiums) Regulations (Northern Ireland) 1985	The whole of the Regulations
S.R. 1985 No. 357	The Occupational Pension Schemes (Revaluation) Regulations (Northern) Ireland) 1985	The whole of the Regulations
S.R. 1986 No. 57	The Occupational Pension Schemes (Contracting-out) (Amendment) Regulations (Northern Ireland) 1986	Regulation 2
S.R. 1986 No. 342	The Contracting-out (Requisite Benefits — Consequential Provisions) Regulations (Northern Ireland) 1986	Regulation 3
S.R. 1987 No. 278	The Contracting-out (Widowers' Guaranteed Minimum Pensions) Regulations (Northern Ireland) 1987	The whole of the Regulations
S.R. 1987 No. 279	The Money Purchase Contracted-out Schemes Regulations (Northern Ireland) 1987	The whole of the Regulations
S.R. 1987 No. 281	The Occupational Pension Schemes (Contracted-out Protected Rights Premiums) Regulations (Northern Ireland) 1987	Regulations 3 to 7
S.R. 1987 No. 282	The Occupational Pension Schemes (Contracting-out) (Amendment) Regulations (Northern Ireland) 1987	The whole of the Regulations
S.R. 1987 No. 284	The Occupational Pension Schemes (Qualifying Service — Consequential and Other Provisions) Regulations (Northern Ireland) 1987	Regulation 2
S.R. 1987 No. 292	The Personal and Occupational Pension Schemes (Consequential Provisions) Regulations (Northern Ireland) 1987	Regulation 3
S.R. 1987 No. 295	The Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1987	Regulation 14
S.R. 1988 No. 107	The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations (Northern Ireland) 1988	Regulation 4
S.R. 1988 No. 108	The Contracting-out (Miscellaneous Amendments) Regulations (Northern Ireland) 1988	Regulation 2
S.R. 1989 No. 105	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1989	Regulation 2
S.R. 1990 No. 203	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1990	Regulations 4 and 7
S.R. 1992 No. 304	The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1992	Regulation 2
S.R. 1993 No. 126	The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1993	Regulation 2
S.R. 1994 No. 300	The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations (Northern Ireland) 1994	Schedule 2, paragraphs 3 and 8
S.R. 1995 No. 7	The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1995	Regulations 2 and 4
S.R. 1996 No. 95	The Personal and Occupational Pension Schemes (Miscellaneous Amendments) Regulations (Northern Ireland) 1996	Regulation 2

Signed

Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on

John O'Neill — Assistant Secretary — 16th October 1996.

Explanatory note

(This note is not part of the Regulations.)

These Regulations are made in consequence of the revised procedures for contracting out contained in Part IV of the Pensions (Northern Ireland) Order 1995 (“the Order”). Provisions of Part IV of the Order, for the purposes of authorising the making of regulations, and Article 166 of the Order, in so far as it was not already in operation, came into operation on 6th April 1996 by virtue of the Pensions (1995 Order) (Commencement No. 2) Order (Northern Ireland) 1996 (S.R. 1996 No. 91 (C. 4)).

The Regulations replace the Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1985 (“the 1985 Regulations”) and other related regulations which are now revoked. They supplement the changes to Part III of the Pension Schemes (Northern Ireland) Act 1993 (“the Act”) introduced by the Order and consolidate and amend those provisions of the 1985 Regulations which remain relevant.

In addition to minor and drafting amendments, the Regulations make the following changes of substance—

• revised procedures for contracting out,

• requirements to disclose information to employees about an employer’s election to contract out (regulation 6),

• special provision for holders of pensionable judicial office (regulation 14),

• a requirement to ensure that the resources of a scheme are sufficient (regulation 18),

• requirements to ensure that the scheme provides pensions broadly equivalent to those under a reference scheme (regulation 23),

• requirements relating to money purchase schemes to secure compliance with restrictions on employer-related investments (regulation 30),

• special provision for overseas schemes (regulation 48).

Part II provides for the procedure for employers to make elections to contract out employments, for notice and consultation requirements and the issue of contracting-out certificates by the Department of Health and Social Services (“the Department”).

Part III concerns requirements applying to salary related contracted-out schemes from 6th April 1997. Provision is made as to the level of resources required (regulation 18), payment of lump sums and commutation of benefits (regulations 19 and 20), the age at which benefits can be paid (regulation 21) and complying with the statutory standard in accordance with section 5(2B)(a) of the Act (regulations 22 to 27).

Part IV concerns money purchase contracted-out schemes. Provision is made for further requirements applying to such schemes (regulation 30); the deduction, payment and calculation of minimum payments (regulations 31, 32 and 33); the manner of calculating or estimating earnings (regulation 34); the manner and adjustment of age-related payments and the circumstances in which such payments are not to be made (regulations 35, 37 and 38); verification of age (regulation 36); the circumstances in which a money purchase scheme can change the mode of contracting out (regulation 39) and schemes which may not be contracted out (regulation 40).

Part V provides for additional requirements applying to all schemes and special requirements applying to overseas schemes. Provision is made for requirements concerning information about resources (regulation 41); alteration of scheme rules (regulation 42); termination of contracted-out employment (regulation 43); notifications to the Department (regulation 44); approval of arrangements for, and supervision of, schemes which cease contracting out (regulations 45 and 46); variation and cancellation of certificates (regulation 47); and overseas schemes (regulation 48).

Part VI concerns the restoration of rights in the State scheme. It provides for cases where a scheme is insolvent (regulations 49 and 50) and carries forward some existing provisions relating to contributions equivalent premiums (regulations 51 to 54).

Part VII provides for requirements applying to guaranteed minimum pensions which have accrued up until 6th April 1997. It carries forward the existing requirements applying to guaranteed minimum pensions which were previously contained in the 1985 Regulations.

Part VIII concerns transitional arrangements and savings. Provision is made in relation to the transitional arrangements for certification of schemes (regulation 70); the renewal of certificates by salary related schemes during a transitional period (regulation 71); the transitional requirements as to resources for salary related schemes (regulation 72); transitional arrangements and savings for salary related schemes which have commenced winding-up before 6th April 1997 (regulation 73); transitional arrangements concerning approval of schemes ceasing to be contracted out before 6th April 1997 (regulation 74); transitional modifications relating to issue and cancellation of further certificates (regulation 75); the prevention of the recovery of Class 1 contributions in certain circumstances (regulation 76) and transitional arrangements for schemes contracted out under section 5(2) of the Act before 6th April 1997 to become contracted out under section 5(3) of that Act from that date (regulation 77). Savings are made in respect of transitional arrangements for state scheme premiums (regulation 78).

Revocations are made in regulation 79 and Schedule 2.

Footnotes

[^f00001]: 1993 c. 49

[^f00002]: Section 8A was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22))

[^f00003]: 1992 c. 8

[^f00004]: Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995

[^f00005]: 1992 c. 7

[^f00006]: S.R. 1979 No. 186; relevant amending regulations are S.R. 1980 No. 463, S.R. 1983 No. 8 and S.R. 1987 No. 143

[^f00007]: 1973 c. 38; section 66 was repealed by Part I of Schedule 5 to the Pension Schemes Act 1993 (c. 48), but the Occupational Pensions Board continued by virtue of section 2 of that Act

[^f00008]: 1995 c. 26

[^f00009]: Section 3(2B) was inserted by Article 133(1) of the Pensions (Northern Ireland) Order 1995

[^f00010]: Section 5(2B) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00011]: 1988 c. 1

[^f00012]: 1954 c. 33 (N.I.)

[^f00013]: Section 5(2) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00014]: Section 5(3) was amended by Article 133(4) of the Pensions (Northern Ireland) Order 1995 and is amended by paragraph 17 of Schedule 3 to that Order

[^f00015]: Section 4(1)(a) was amended by Article 133(2) of the Pensions (Northern Ireland) Order 1995

[^f00016]: Section 590A was inserted by paragraph 4 of Schedule 6 to the Finance Act 1989 (c. 26). See also paragraph 18(2) of Schedule 6 to that Act

[^f00017]: S.I. 1986/1032 (N.I. 6); Article 4 was substituted by Article 62(1) of the Companies (No. 2) (Northern Ireland) Order 1990 (S.I. 1990/1504 (N.I. 10))

[^f00018]: Section 3(1) was amended by paragraph 15(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and section 30(1)(a) and (2) was amended by paragraphs 14 and 30 of that Schedule

[^f00019]: Section 46 is amended by paragraphs 14 and 37 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00020]: Section 8A was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995

[^f00021]: Section 5(2B) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00022]: Section 611A was inserted by paragraph 15 of Schedule 6 to the Finance Act 1989 (c. 26)

[^f00023]: Sections 8C and 8D were inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995

[^f00024]: Sections 8C and 8D were inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995

[^f00025]: The Institute of Actuaries is at Staple Inn Hall, High Holborn, London WC1V 7QJ. The Faculty of Actuaries is at 40-44 Thistle Street, Edinburgh EH2 1EN

[^f00026]: 1966 c. 6 (N.I.); the relevant provisions were repealed by the Social Security Act 1973 (c. 38) but continued in force by S.R. 1975 No. 48

[^f00027]: Section 5(3) was amended by Article 133(4) of the Pensions (Northern Ireland) Order 1995 and is amended by paragraph 17 of Schedule 3 to that Order

[^f00028]: Section 38B was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995

[^f00029]: S.R. 1979 No. 186; regulation 17B was inserted by regulation 2 of S.R. 1983 No. 64

[^f00030]: Section 4(1) was amended by Article 133(2) of the Pensions (Northern Ireland) Order 1995

[^f00031]: Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995

[^f00032]: Section 41B was inserted by Article 136 of the Pensions (Northern Ireland) Order 1995

[^f00033]: Section 24(1) was amended by Articles 139 and 143(2) of the Pensions (Northern Ireland) Order 1995

[^f00034]: Section 28A was inserted by Article 143(1) of the Pensions (Northern Ireland) Order 1995

[^f00035]: Section 5(3)(aa) was inserted by Article 133(4) of the Pensions (Northern Ireland) Order 1995

[^f00036]: Section 33 was substituted by paragraph 32 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00037]: Section 5(2A) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00038]: Section 12(3) was amended by paragraph 21(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00039]: S.I. 1976/2147 (N.I. 28); Article 20 was substituted by Schedule 1 to the Industrial Relations (Northern Ireland) Order 1993 (S.I. 1993/2668 (N.I. 11))

[^f00040]: Section 44(2) was amended by paragraph 56 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 (S.I. 1994/1898 (N.I. 12)) and Article 137(2) of the Pensions (Northern Ireland) Order 1995; see also Article 137(3) of that Order

[^f00041]: Section 46(1B) was inserted by paragraph 37(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00042]: Section 8C was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995

[^f00043]: Section 24(3) was amended by Article 139 of the Pensions (Northern Ireland) Order 1995

[^f00044]: Subsections (2) to (2C) were substituted for section 5(2) by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00045]: Section 49(1) was substituted by paragraph 40 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00046]: Section 49(3) was substituted by paragraph 40(c) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00047]: Section 48(2A) was substituted by paragraph 39 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00048]: Section 46(2) is amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00049]: S.R. 1985 No. 356; regulation 5 was substituted by paragraph 1 of Schedule 1 to S.R. 1991 No. 37 and was amended by paragraph 4(9) of Schedule 2 to S.R. 1994 No. 300

[^f00050]: Section 8A was inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995

[^f00051]: Section 5(2B) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00052]: Section 80(5) is amended by paragraph 52 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00053]: Paragraph 5(3B) of Schedule 1 was inserted by Article 138(2) of the Pensions (Northern Ireland) Order 1995

[^f00054]: Section 42 was amended by paragraph 54 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 and is amended by paragraph 19 of Schedule 2 to, and paragraph 36 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995; section 43 was amended by paragraph 55 of Schedule 1 to the Social Security (Incapacity for Work) (Northern Ireland) Order 1994; section 44 was amended by paragraph 56 of Schedule 1 to that Order and Article 137(2) of the Pensions (Northern Ireland) Order 1995

[^f00055]: Section 44A was inserted by Article 137(1) of the Pensions (Northern Ireland) Order 1995

[^f00056]: Paragraph 5(3A) to (3D) of Schedule 1 was inserted by Article 138(2) of the Pensions (Northern Ireland) Order 1995

[^f00057]: Section 28A was inserted by Article 143(1) of the Pensions (Northern Ireland) Order 1995

[^f00058]: Section 51(2) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995

[^f00059]: Section 51(2A) was substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995

[^f00060]: Section 37(1A) was substituted by Article 134(2) of the Pensions (Northern Ireland) Order 1995

[^f00061]: Section 10 is amended by paragraph 20 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00062]: Section 130 was amended by paragraph 40 of Schedule 7 to the Pension Schemes (Northern Ireland) Act 1993. See also Article 125(3) and (4) of the Pensions (Northern Ireland) Order 1995

[^f00063]: Section 46(1)(a)(ii) is amended by paragraph 37 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00064]: Section 48(2A) is substituted by paragraph 39 of the Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00065]: Section 12(3) was amended by paragraph 21(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00066]: 1911 c. 28; 1920 c. 75; 1939 c. 121; 1989 c. 6

[^f00067]: Section 24 was amended by Article 139 of, and paragraph 27(b) of Schedule 3 to, the Pensions (Northern Ireland) Order 1995 and is amended by Article 143(2) of that Order

[^f00068]: Section 47(1) was amended by paragraph 38 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00069]: Section 5(2) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00070]: Section 5(3) was amended by Article 133(4) of the Pensions (Northern Ireland) Order 1995

[^f00071]: Section 5(2B) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

[^f00072]: Section 21(2) was substituted by paragraph 26(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00073]: See paragraph 24 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00074]: S.R. 1985 No. 259; regulation 37 was amended by S.R. 1994 No. 300

[^f00075]: Section 46(1A) and (1B) was inserted by paragraph 37(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00076]: S.R. 1985 No. 259; relevant amending regulations are S.R. 1985 No. 355, S.R. 1986 Nos. 57 and 342, S.R. 1987 Nos. 281, 284 and 292, S.R. 1988 No. 108, S.R. 1989 No. 105, S.R. 1990 No. 203, S.R. 1992 No. 304, S.R. 1993 No. 126 and S.R. 1994 No. 300

[^f00077]: S.R. 1987 No. 281 as amended by S.R. 1994 No. 300

[^f00078]: 1993 c. 49

[^f00079]: Section 3 was amended by Article 133(1) of, and paragraph 15 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995

[^f00080]: Section 5 was amended by Article 133(3) and (4) of, and paragraph 14 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995

[^f00081]: Section 7(5) was amended by paragraph 14 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00082]: Sections 8A-8D were inserted by Article 133(5) of the Pensions (Northern Ireland) Order 1995

[^f00083]: Section 12(3) was amended by paragraph 21(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00084]: Section 21(2) was substituted by paragraph 26(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00085]: Section 30 was amended by paragraphs 14 and 30 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00086]: Section 33 was amended by paragraph 32 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00087]: Section 38A was inserted by Article 134(4) of the Pensions (Northern Ireland) Order 1995

[^f00088]: Section 41B was inserted by Article 136 of the Pensions (Northern Ireland) Order 1995

[^f00089]: Section 46(1B) was inserted by paragraph 37(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995 and section 46(4) was amended by paragraph 14 of that Schedule

[^f00090]: Section 49(3) was substituted by paragraph 40(c) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00091]: Section 51(2) is substituted by Article 138(1) of the Pensions (Northern Ireland) Order 1995

[^f00092]: Section 52(2) is amended by paragraph 43(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00093]: Section 151 was amended by paragraph 55 of Schedule 3 to the Pensions (Northern Ireland) Order 1995

[^f00094]: Section 173 is amended by paragraph 35 of Schedule 1 to the Pensions (Northern Ireland) Order 1995

[^f00095]: Paragraph 2(1) was amended by paragraph 70(a) of Schedule 3 to the Pensions (Northern Ireland) Order 1995; paragraph 4(3) was amended by paragraph 70(b) of Schedule 3 to that Order, and paragraph 5 was amended by Article 138(2) of, and paragraph 70(c) and (d) of Schedule 3 to, that Order

[^f00096]: S.I. 1995/3213 (N.I. 22)