Pension Schemes (Northern Ireland) Act 1993

• (1) Regulations may require the furnishing by prescribed persons to the Department, the Secretary of State or the Inland Revenue of such information as it or he requires or they require for the purposes of Part III, section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107) and section 113.

• (2) In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

Information as to guaranteed minimum pensions

152

• (1) The Department or the Inland Revenue may give to the trustees or managers of an occupational pension scheme or a personal pension scheme which was an appropriate scheme before the abolition date such information as appears to the Department or Inland Revenue appropriate to give to them for the purpose of enabling them to comply with their obligations under Part III.

• (2) The Department or Inland Revenue may also give to such persons as may be prescribed any information that they could give under subsection (1) to trustees or managers of a scheme.

Power of Department to obtain information in connection with applications under s. 120

153

• (1) Where an application is made to the Department under section 120 in respect of contributions to an occupational pension scheme or personal pension scheme falling to be made, by an employer the Department may require—

• (a) the employer to provide it with such information as the Department may reasonably require for the purpose of determining whether the application is well founded; and

• (b) any person having the custody or control of any relevant records or other documents to produce for examination on behalf of the Department any such document in that person’s custody or under his control which is of such a description as the Department may require.

• (2) Any such requirement shall be made by notice in writing given to the person on whom the requirement is imposed and may be varied or revoked by a subsequent notice so given.

• (3) If a person refuses or wilfully neglects to furnish any information or produce any document which he has been required to furnish or produce by a notice under this section he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

• (4) If a person, in purporting to comply with a requirement of a notice under this section, knowingly or recklessly makes any false statement, he shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

• (5) This section shall be construed as if it were in Chapter II of Part VII.

Disclosure of information between government departments, etc

154

• (1) No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—

• (a) to the Department,

• (b) to the Secretary of State, or

• (c) to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157) or of any corresponding legislation in Great Britain.

• (1A) No obligation as to secrecy imposed by statute or otherwise on Revenue and Customs officials shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—

• (a) to the Department,

• (b) to the Secretary of State,

• (c) to an officer of either of them authorised to receive such information,

in connection with the operation of this Act or of any corresponding Great Britain legislation.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) In relation to persons who are carrying on or have carried on wholly or partly in the United Kingdom a trade, profession or vocation income from which is chargeable to tax under Part 2 of the Income Tax (Trading and Other Income) Act 2005 or Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade profession or vocation, but sufficient information may also be given to identify the persons concerned.

• (5) Subsections (1) and (1A)extend only to disclosure by or under the authority of the Commissioners for Her Majesty’s Revenue and Customs .

• (6) ..., Information which is the subject of disclosure to any person by virtue of subsection (1) or (1A), . . . shall not be further disclosed to any other person, except where the further disclosure is made—

• (a) to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Commissioners for Her Majesty’s Revenue and Customs ; or

• (b) for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157); or

• (c) for the purposes of Chapter II of Part II of the Social Security (Northern Ireland) Order 1998 or any corresponding provisions of legislation in Great Britain; or

• (ca) for the purposes of Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 or any corresponding Great Britain legislation.. . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Avoidance of certain transactions and provisions

Inalienability of guaranteed minimum pension and protected rights payments

155

• (1) Where—

• (a) a person is entitled or prospectively entitled to a guaranteed minimum pension under an occupational pension scheme ...; and

• (b) his entitlement is in respect of his or another person’s service in employment which was contracted-out by reference to that scheme;

then—

• (i) every assignment of or charge on that pension ..., and

• (ii) every agreement to assign or charge that pension ...,

shall be void.

• (2) In subsection (1), the references to assignments of and agreements to assign a guaranteed minimum pension do not include references to any assignment of or agreement to assign a policy of insurance or annuity contract in accordance with conditions prescribed by regulations under section 15(4)(b).

• (3) Subsection (1) has effect whether or not the assignment, charge or agreement was made at a time when the employment was contracted-out employment or the scheme was a contracted-out scheme in relation to the employment.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4A) Where a person is entitled or prospectively entitled as is mentioned in subsection (1), no order shall be made by any court or the Enforcement of Judgments Office the effect of which would be that he would be restrained from receiving anything the assignment of which is or would be made void by that subsection.

• (4B) Subsection (4A) does not prevent the making of an attachment of earnings order under the Judgments Enforcement (Northern Ireland) Order 1981.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Terms of contracts of service or schemes restricting choice to be void

156

• (1) Subject to such exceptions as may be prescribed—

• (a) any term of a contract of service (whenever made) or any rule of a personal or occupational pension scheme to the effect that an employed earner must be a member—

• (i) of a personal or occupational pension scheme,

• (ii) of a particular personal occupational pension scheme, or

• (iii) of one or other of a number of particular personal or occupational pension schemes,

shall be void; and

• (b) any such term or rule to the effect that contributions shall be paid by or in respect of an employed earner—

• (i) to a particular personal or occupational pension scheme of which the earner is not a member, or

• (ii) to one or other of a number of personal or occupational pension schemes of none of which he is a member,

shall be unenforceable for so long as he is not a member of the scheme or any of the schemes.

• (2) Subsection (1) shall not be construed so as to have the effect that an employer is required, when he would not otherwise be—

• (a) to make contributions to a personal or occupational pension scheme; or

• (b) to increase an employed earner’s pay in lieu of making contributions to a personal or occupational pension scheme.

Provisions excluding Chapter II of Part VII to be void

157

Any provision in an agreement (whether a worker's contract or not) shall be void in so far as it purports—

• (a) to exclude or limit the operation of any provision of Chapter II of Part VII; or

• (b) to preclude any person from presenting a complaint to, or bringing any proceedings before, an industrial tribunal under that Chapter.

Removal of restrictions on friendly societies' pension business

158

• (1) The Department may make such regulations as it thinks appropriate for enabling a registered society to conduct group insurance business with a view to the establishment of occupational pension schemes or personal pension schemes.

• (2) The power to make regulations under this section shall extend to enabling registered societies to conduct such business as is mentioned in subsection (1) freed from any restrictions of the relevant legislation as to the amounts which a member, or a person claiming through a member, is entitled to receive from any one or more societies or branches.

• (3) Regulations under this section may include such adaptations and modifications of the relevant legislation, and such other supplementary and incidental provisions, as the Department considers to be necessary or expedient for achieving the purposes referred to in subsection (1).

• (4) In this section—

• (a) “the relevant legislation” means the Friendly Societies Act 1974,

• (b) “registered society” has the same meaning as in that Act, and

• (c) “group insurance business” has the same meaning as in section 65A(2) of that Act.

Exemption of certain schemes from rule against perpetuities

159

• (1) The rules of law relating to perpetuities shall not apply to the trusts of, or any disposition made under or for the purposes of a personal or occupational pension scheme at any time when this section applies to it.

• (2) This section applies to—

• (a) a public service pension scheme;

• (b) an occupational pension scheme which is a contracted-out scheme in relation to any employment;

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) an occupational or personal pension scheme which satisfies prescribed requirements.

• (3) Subsection (1) applies whether the trusts or dispositions in question are created or made before or after this section first applies to the scheme, but this section does not validate with retrospective effect any trusts or dispositions which the rules of law relating to perpetuities (including, where applicable, section 3(1) of the Perpetuities Act (Northern Ireland) 1966 (“wait and see”)) already require to be treated as void before this section applies to the scheme.

• (4) Regulations under subsection (2)(d) may require a scheme—

• (a) to contain provisions in any prescribed form, or to any prescribed effect; or

• (b) to be a registered pension scheme under section 153 of the Finance Act 2004 or to be a scheme that may be expected to satisfy the conditions for registration.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) Regulations may include provision by which a scheme (other than a public service pension scheme) to which this section ceases to apply may nevertheless be treated as continuing to be a scheme to which it applies for a period of two years from its ceasing to be such a scheme, or for such longer period as the Department considers to be reasonable in the case of a particular scheme.

• (7) If this section ceases to apply to a scheme, trusts created and dispositions made under it or for its purposes shall then again be subject to the rules of law relating to perpetuities as if this section had never applied to it.

• (8) Subsection (7) is without prejudice to any rights which vested while this section applied.

• (9) Regulations may provide for a scheme, whose fund was registered under the Superannuation and other Trust Funds (Validation) Act (Northern Ireland) 1928 immediately before the repeal of that Act took effect, to retain the benefit of that Act, subject to prescribed conditions and either indefinitely or for a prescribed period.

Special classes of earner

Crown employment

160

• (1) Subject to subsection (3), the following provisions shall apply to persons employed by or under the Crown in like manner as if such persons were employed by a private person—

• (a) Chapter I of Part IV and the other provisions of this Act, so far as they relate to the preservation requirements;

• (b) the remaining provisions of this Act, except for—

• (i) sections . . . 149(2), 154(1) to (5), 158, 159 . . . and 171;

• (ii) Chapter II of Part VII and sections 153 and 157;

• (iii) section 162 and the provisions mentioned in subsection (2).

• (2) A person who is employed by or under the Crown shall be treated as an employed earner for the purposes of—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) sections 39 and 41;

• (c) section 44, so far as it relates to minimum contributions;

• (d) sections 113, 150 and 151, and

• (e) sections 156 and 162.

• (3) So far as subsection (1) relates to the provisions within paragraph (b) of that subsection, it does not apply to a person who is serving as a member of Her Majesty’s forces.

• (4) Subject to subsections (3) and (5), a person who is serving as a member of Her Majesty’s forces shall, while he is so serving, be treated for the purposes of the provisions within subsection (1)(b) and those within subsection (2) (except for sections 150 and 162) as an employed earner in respect of his membership of those forces.

• (5) The Secretary of State may make regulations modifying sections 37, 38, 42(1), 43(2) and (5) and 44 in such manner as he thinks proper, in their application to persons who are or have been members of Her Majesty’s forces.

• (6) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State, being establishments and organisations in which persons serve under the control of the Defence Council.

Application of certain provisions to cases with foreign element

161

• (1) Regulations may modify the provisions mentioned in subsection (2) in such manner as the Department or, as the case may be, the Secretary of State thinks proper, in their application to any person who is, or has been, or is to be—

• (a) employed on board any ship, vessel, hovercraft or aircraft;

• (b) outside Northern Ireland at any prescribed time or in any prescribed circumstances; or

• (c) in prescribed employment in connection with continental shelf operations.

• (2) The provisions referred to in subsection (1) are—

• (a) Part III, section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), sections 113, 150 and 151 ... and sections 156 and 162; and

• (b) sections 37 and 38, subsections (1), (6) and (7) of section 42 (and subsection (8) of that section so far as it has effect for the purposes of those subsections) and sections 43(2) and (5) and 44.

• (3) Subject to subsection (4), regulations under subsection (1) may in particular provide—

• (a) for any of those provisions to apply to any such person, notwithstanding that it would not otherwise apply;

• (b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

• (c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Northern Ireland;

• (d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Northern Ireland, by a British consular official or such other person as may be determined in accordance with regulations.

• (4) Subsection (3)(b) does not apply as respects the application of the provisions mentioned in subsection (2)(b) and paragraphs (a), (c) and (d) of subsection (3) do not apply as respects the application of those provisions to such persons as are mentioned in subsection (1) (b) or (c).

• (5) Without prejudice to the generality of section 149(2)(c), regulations may modify Chapter I of Part IV in relation to schemes with any overseas element, that is to say, schemes established, or relating to employment, or with parties domiciled, resident or carrying on business, in any part of the world outside the United Kingdom, or otherwise not confined in their operation to the United Kingdom.

• (6) Chapter 2 of Part 7 and section 153 do not apply to employment where under his worker’s contract the worker ordinarily works outside the United Kingdom, but section 201 of the Employment Rights Act 1996 (power to extend employment protection legislation) applies to Chapter 2 of Part 7 and section 153 as it does to the provisions mentioned in that Act.

• (7) In this section—

• “continental shelf operations” means any activities which, if paragraphs (a) and (d) of subsection (6) of section 23 of the Oil and Gas (Enterprise) Act 1982 (application of civil law to certain off-shore activities) were omitted, would nevertheless fall within subsection (2) of that section;

• ...

Reciprocity with other countries

Reciprocity with other countries

162

• (1) For the purpose of giving effect—

• (a) to any agreement with the government of a country outside the United Kingdom providing for reciprocity in matters relating to payments for purposes similar or comparable to the purposes of this Act, or

• (b) to any such agreement as it would be if it were altered in accordance with proposals to alter it which, in consequence of any change in the law of Northern Ireland, the government of the United Kingdom has made to the other government in question,

the Secretary of State may by order make provision for modifying or adapting this Act in its application to cases affected by the agreement or proposed alterations.

• (2) An order made by virtue of subsection (1) may, instead of or in addition to making specific modifications or adaptations, provide generally that this Act shall be modified to such extent as may be required to give effect to the provisions contained in the agreement or, as the case may be, alterations in question.

• (3) The modifications of this Act which may be made by virtue of subsection (1) include provision—

• (a) for securing that acts, omissions and events having any effect for the purposes of the law of the country in respect of which the agreement is made have a corresponding effect for the purposes of this Act (but not so as to confer a right to a double benefit);

• (b) for determining in cases where rights accrue both under this Act and under the law of that country, which of those rights is to be available to the person concerned; and

• (c) for making any necessary financial adjustments.

• (4) An order made by virtue of subsection (1) which modifies or adapts any of the provisions referred to in section 160 may, in particular, provide for the Department to make payments for any period beginning on or after 6th April 1987 and may make provision with respect to any matters relating to payments so made.

• (5) References in this section to this Act do not include references to Chapter I of Part IV, Chapter II of Part VII, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections . . . 149(2), 153, 154(1) to (5), 157, 158, 159 . . . and 171.

Application of provisions relating to social security administration

Application of general provisions relating to administration of social security

163

• (1) The Social Security Administration (Northern Ireland) Act 1992 shall apply as if references to that Act in the provisions mentioned in subsection (2) included references to the provisions referred to in section 160(1)(b) of this Act (in this section referred to as “the relevant provisions”).

• (2) The provisions referred to in subsection (1) are the following provisions of the Social Security Administration (Northern Ireland) Act 1992—

section 110 (legal proceedings)

section 118 (regulations as to notification of deaths)

. . .

section 156 (payment of travelling expenses by the Department).

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Section 120 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (treatment of certain marriages) shall apply to the relevant provisions.

General provisions as to offences

Breach of regulations

164

• (1) Regulations under any provision of this Act (other than Chapter II of Part VII) may make such provision as is referred to in subsection (2) or (4) for the contravention of any provision contained in regulations made or having effect as if made under any provision of this Act.

• (2) The regulations may provide for the contravention to be an offence under this Act and for the recovery on summary conviction of a fine not exceeding level 5 on the standard scale.

• (3) An offence under any provision of the regulations may be charged by reference to any day or longer period of time; and a person may be convicted of a second or subsequent offence under such a provision by reference to any period of time following the preceding conviction of the offence.

• (4) The regulations may provide for a person who has contravened the provision to be required by notice in writing to pay to the Regulatory Authority, within a prescribed period, a penalty not exceeding an amount specified in the regulations; and the regulations must specify different amounts in the case of individuals from those specified in other cases and any amount so specified may not exceed the amount for the time being specified in the case of individuals or, as the case may be, others in Article 10(2)(a) of the Pensions (Northern Ireland) Order 1995.

• (5) Regulations made by virtue of subsection (4) do not affect the amount of any penalty recoverable under that subsection by reason of an act or omission occurring before the regulations are made.

• (6) Where—

• (a) apart from this subsection, a penalty under subsection (4) is recoverable from a body corporate by reason of any act or omission of the body as a trustee of a trust scheme, and

• (b) the act or omission was done with the consent or connivance of, or is attributable to any neglect on the part of, any persons mentioned in subsection (7),

such a penalty is recoverable from each of those persons who consented to or connived in the act or omission or to whose neglect the act or omission was attributable.

• (7) The persons referred to in subsection (6)(b) are—

• (a) any director, manager, secretary, or other similar officer of the body corporate, or a person purporting to act in any such capacity, and

• (b) where the affairs of the body corporate are managed by its members, any member in connection with his functions of management.

• (8) Where the Regulatory Authority require any person to pay a penalty by virtue of subsection (6), they may not also require the body corporate in question to pay a penalty in respect of the same act or omission.

• (9) A penalty under subsection (4) is recoverable by the Authority and any such penalty recovered by the Authority must be paid to the Department.

• (10) Where by reason of the contravention of any provision contained in regulations made, or having effect as if made, under this Act—

• (a) a person is convicted of an offence under this Act, or

• (b) a person pays a penalty under subsection (4),

then, in respect of that contravention, he shall not, in a case within paragraph (a), be liable to pay such a penalty or, in a case within paragraph (a), be liable to pay such a penalty or, in a case within paragraph (b), be convicted of such an offence.

• (11) In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.

General provisions as to determinations and appeals

Determination of questions by Department

165

• (1) Article 4 (use of computers) of the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”) applies as if, for the purposes of paragraph (1) of that Article, this Act were a relevant statutory provision.

• (2) It shall be for an officer of the Inland Revenue—

• (a) to make any decision that falls to be made under or by virtue of Part III of this Act, other than a decision which under or by virtue of that Part falls to be made by the Department;

• (b) to decide any issue arising in connection with payments under Article 9 of the Social Security (Northern Ireland) Order 1986 (occupational pension schemes becoming contracted-out between 1986 and 1993); and

• (c) to decide any issue arising by virtue of regulations made under paragraph 15 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (continuing in force of certain enactments repealed by the Social Security Act 1973 ).

• (3) In the following provisions of this section a “relevant decision” means any decision which under subsection (2) falls to be made by an officer of the Inland Revenue, other than a decision under section 49 ....

• (4) Articles 10 and 11 of the 1998 Order (revision of decisions and decisions superseding earlier decisions) apply as if—

• (a) any reference in those Articles to a decision of the Department under Article 9 of that Order included a reference to a relevant decision; and

• (b) any other reference in those Articles to the Department were, in relation to a relevant decision, a reference to an officer of the Inland Revenue.

• (5) Regulations may make provision—

• (a) generally with respect to the making of relevant decisions;

• (b) with respect to the procedure to be adopted on any application made under Article 10 or 11 of the 1998 Order by virtue of subsection (4); and

• (c) generally with respect to such applications, revisions under Article 10 and decisions under Article 11;

but may not prevent a revision under Article 10 or decision under Article 11 being made without such an application.

• (6) Article 13 of the 1998 Order (appeal to appeal tribunal) applies as if, for the purposes of paragraph (1)(b) of that Article, a relevant decision were a decision of the Department falling within Schedule 3 to the 1998 Order.

• (7) The following provisions (which relate to decisions and appeals)—

• section 22 of, and Schedule 2 to, the Social Security Administration (Northern Ireland) Act 1992,

• Articles 14 to 18 of the 1998 Order,

• Articles 25 and 26 of that Order,

• Article 28 of that Order,

• Schedule 4 to that Order,

shall apply in relation to any appeal under Article 13 of the 1998 Order by virtue of subsection (6) as if any reference to the Department were a reference to an officer of the Inland Revenue.

Questions arising in proceedings

166

• (1) Where in any proceedings—

• (a) for an offence under this Act; ...

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

any relevant decision as defined by section 165(3) is made by the Inland Revenue, the decision shall be conclusive for the purpose of the proceedings.

• (2) If—

• (a) any such decision is necessary for the determination of the proceedings, and

• (b) the decision of the Inland Revenue has not been obtained or an application with respect to the decision has been made under Article 8 or 9 of the Social Security (Northern Ireland) Order 1998,

the decision shall be referred to the Inland Revenue to be made in accordance (subject to any necessary modifications) with Chapter II of Part II of that Order.

• (3) Subsection (1) does not apply where, in relation to the decision—

• (a) an appeal has been brought but not determined,

• (b) an application for leave to appeal has been made but not determined,

• (c) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired, or

• (d) an application has been made under Article 8 or 9 of that Order.

• (4) In a case falling within subsection (3) the court shall adjourn the proceedings until such time as the final decision is known and that decision shall be conclusive for the purposes of the proceedings.

Review of the Board’s determinations

167

References and appeals from the Board

168

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial provisions

Grants by the Board to advisory bodies, etc

169

• (1) The Regulatory Authority may make grants on such terms and conditions as they think fit to any person providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.

• (2) The Department may pay the Regulatory Authority such sums as the Department may think fit towards any expenditure of theirs in making grants under this section.

• (3) The Department may make grants on such terms and conditions as the Department thinks fit to any person or body of persons providing advice or assistance, or carrying out other prescribed functions, in connection with occupational or personal pensions.

Levies towards meeting certain costs and grants

170

• (1) For the purpose of meeting expenditure—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) under Part X and section 169, ...

• (c) of the Regulatory Authority (including the establishment of the Authority under the Pensions Act 2004), ...

• (d) of the Lord Chancellor in meeting the costs of the legal assistance scheme established by virtue of section 106 of the Pensions Act 2004 (legal assistance in connection with proceedings before a tribunal in relation to a decision of the Regulatory Authority ), or

• (e) under section 11 of the Financial Guidance and Claims Act 2018 (financial assistance from Secretary of State) relating to the Money and Pensions Service’s pensions guidance function (see section 3 of that Act),

regulations may make provision for imposing levies in respect of prescribed occupational or prescribed personal pension schemes.

• (2) Any levy imposed under subsection (1) is payable to the Department by or on behalf of—

• (a) the administrators of any prescribed public service pension scheme,

• (b) the trustees or managers of any other prescribed occupational or prescribed personal pension scheme, or

• (c) any other prescribed person,

at prescribed rates and at prescribed times.

• (3) Regulations made by virtue of subsection (1)—

• (a) in determining the amount of any levy in respect of the Regulatory Authority, must take account (among other things) of ...

• (i) any amounts paid to the Department under section 164(4) of this Act or Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties), and

• (ii) any fees paid to the Regulatory Authority under paragraph 25 of Schedule 1 to the Pensions Act 2004 (fees for applications), and

• (b) in determining the amount of expenditure in respect of which any levy is to be imposed, may take one year with another and, accordingly, may have regard to expenditure estimated to be incurred in current or future periods and to actual expenditure incurred in previous periods (including periods ending before the coming into operation of this subsection).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) An amount payable by a person on account of a levy imposed under this section shall be a debt due from him to the Department, and an amount so payable shall be recoverable by the Department accordingly or, if the Department so determines, by the Regulatory Authority on its behalf.

• (9) Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—

• (a) the collection and recovery of amounts payable by way of levy under this section, or

• (b) the circumstances in which any such amount may be waived.

Fees for official services to schemes

171

Where at the request of the trustees or managers of an occupational pension scheme or a personal pension scheme or of any employer of earners who are members of such a scheme, official services are provided in connection with the operation or administration of the scheme by the Department, the Department may require the payment of fees for the provision of those services.

General financial arrangements

172

• (1) There shall be paid out of the National Insurance Fund—

• (za) payments by the Inland Revenue under section (section 37(1D) or section 38A(2C) or (3);

• (a) minimum contributions paid by the Inland Revenue under section 39;

• (b) payments by the Department under section 120.

• (2) Subject to subsection (3), there shall be paid out of the National Insurance Fund into the Consolidated Fund—

• (a) sums equal to the amount of any expenses incurred by the Department (or by persons acting on its behalf) in exercising its functions under Chapter II of Part VII and section 153;

• (b) such sums as the Department may estimate to be the amount of the administrative expenses of the Department or any government department in carrying into effect the remaining provisions of this Act, other than—

• (i) Chapter I of Part IV and Part VIII so far as it applies for the purposes of that Chapter, sections . . . 149(2), 154(1) to (5), 158, 159 . . . and 171;

• (ii) sections 27, 29, 113, 150 and 151;

• (iii) sections 156 and 162.

• (3) The sums payable under subsection (2)(b)—

• (a) shall be estimated in accordance with any directions given by the Department of Finance and Personnel and (except in the case of functions relating to minimum contributions) shall exclude such categories of expenses as that Department may direct, or any enactment may require, to be so excluded; and

• (b) shall be payable at such times and in such manner as the Department of Finance and Personnel may direct.

• (3A) There shall be paid out of the National Insurance Fund into the Consolidated Fund of the United Kingdom—

• (a) such sums as the Inland Revenue may estimate to be the amount of their administrative expenses in exercising their functions under Part III; and

• (b) such sums as the Secretary of State may estimate to be to the amount of his administrative expenses in exercising his functions under this Act.

• (4) Subject to subsection (5), there shall be paid into the Consolidated Fund any sum recovered by the Department under the provisions within subsection (2)(b)(ii).

• (5) So far as any such sum relates to a payment out of the National Insurance Fund, it shall be paid into that Fund.

• (6) There shall be paid into the Consolidated Fund of the United Kingdom—

• (a) subject to subsection (5), so far as it relates to payments out of money provided by Parliament, any sum recovered by the Inland Revenue under the provisions within subsection (2)(b)(ii); and

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) There shall also be paid into the National Insurance Fund—

• (a) sums recovered under section section 37(1E), 38A(2D) or (5) or 39(5) or (6);

• (b) . . .

• (c) any sum recovered by the Department in exercising any right or pursuing any remedy which is the Department’s by virtue of section 123; and

• (d) any sums received by the Inland Revenue by way of such payments as are mentioned in paragraph 5(4) of Schedule 1.

• (8) Subject to the foregoing provisions of this section, all expenses incurred by the Secretary of State or the Inland Revenue shall be paid out of money provided by Parliament, except so far as they may be required by any enactment to be paid or borne in any other way.

Part XII — Supplementary Provisions

Interpretation

Managers of schemes

173

The Department may by regulations provide—

• (a) who is to be treated as a manager of an occupational pension scheme for any o f the purposes of the provisions of this Act (except Chapter II of Part VII or section 153), the Social Security Acts (Northern Ireland) 1975 to 1991, . . . Part VI of the Social Security Administration (Northern Ireland) Act 1992 . . .. . . , Article 27D of the Matrimonial Causes (Northern Ireland) Order 1978 Part IV or V of the Welfare Reform and Pensions (Northern Ireland) Order 1999 ...

• (b) who is be treated as a trustee of a scheme for the purposes of Chapter I of Part IV, Chapter I of Part IVA, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 149(2), 154(1) to (5), 158, 159 and 171 or articles 22 to 26 of the Pensions (Northern Ireland) Order 1995.

Linked qualifying service

174

• (1) Subject to subsections (2) to (4), for the purposes of this Act any period of an earner’s service in an employment is linked qualifying service in relation to a later period of service (whether in the same or another employment) if—

• (a) under Chapter 1 or 2 of Part 4ZA or under the rules of a scheme applying to him in the earlier period of service—

• (i) there was made a transfer of his rights (including any transfer credits allowed) under that scheme, or a transfer payment in respect of those rights, to, or to the trustees or managers of, another scheme applying to him in the later period of service;

• (ii) those rights were secured by a policy of insurance or an annuity contract and were subsequently transferred to another scheme applying to him in the later period of service; or

• (iii) a cash equivalent (within the meaning of Chapter 1 of Part 4ZA) or cash transfer sum (within the meaning of Chapter 2 of that Part) was paid in respect of him to the trustees or managers of another scheme applying to him in the later period of service; and

• (b) in consequence of the transfer of his accrued rights to the second scheme, or the payment to the trustees or managers of that scheme, there are (or were) allowed to him transfer credits under the rules of that other scheme.

• (2) For any service to be taken into account as linked qualifying service, it must be actual service and no regard shall be had to any scheme rule which provides for service to be treated for any purposes of benefit or otherwise as longer or shorter than it actually was.

• (3) Only so much of the earlier period as is a period of service in respect of which there accrued under the first scheme any of the rights transferred to the second scheme shall be linked qualifying service in relation to the later period of service.

• (4) For the purposes of Chapter I of Part IV, as respects any case where the rules of the scheme provide—

• (a) that an earner is not entitled to become a member unless he satisfies specified conditions, but

• (b) that, if he becomes a member, rights are to accrue to him in respect of periods of service before he satisfied any such conditions,

regulations may provide for any such periods to be treated, in such cases and to such extent as may be prescribed, as linked qualifying service with later periods of service.

Normal pension age

175

• (1) In this Act “normal pension age”, in relation to a scheme and a member’s pensionable service under it, means—

• (a) in a case where the scheme provides for the member only a guaranteed minimum pension, the earliest age at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies; and

• (b) in any other case, the earliest age at which the member is entitled to receive benefits (other than a guaranteed minimum pension) on his retirement from such employment.

• (2) For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.

General interpretation

176

• (1) In this Act—

• ...

• ...

• “age”, in relation to any person, shall be construed so that—he is over or under a particular age if he has or, as the case may be, has not attained that age;he is between two particular ages if he has attained the first but not the second;

• “appropriate scheme” and “appropriate scheme certificate” are to be construed in accordance with section 3B;

• “the Assembly” means the Northern Ireland Assembly;

• ...

• “Category A retirement pension” and “Category B retirement pension” mean the retirement pensions of those descriptions payable under Part II of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).

• “collective money purchase benefit” has the meaning given by section 52 of the Pension Schemes Act 2021;

• “contract of service” has the same meaning as in section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “contracted-out employment” shall be construed in accordance with section 4;

• ...

• “contracting-out certificate” and references to a contracted-out scheme and to contracting-out shall be construed in accordance with section 3B;

• “contributions equivalent premium” means a premium that was paid under section 51(2);

• “the Department” means the Department of Health and Social Services for Northern Ireland;

• “the Department of Finance and Personnel” means the Department of Finance and Personnel in Northern Ireland;

• “earner” and “earnings” shall be construed in accordance with section 4(1B) of this Act and sections 3, 4 and 112 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “earnings factors” shall be construed in accordance with sections 22 and 23 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• ...

• ...

• “employed earner” and “self-employed earner” have the meanings given by section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “employee” means a person gainfully employed in Northern Ireland either under a contract of service or in an office (including an elective office) with earnings;

• “employer” means—in the case of an employed earner employed under a contract of service, his employer;in the case of an employed earner employed in an office with emoluments—such person as may be prescribed in relation to that office; orif no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office;

• “employment” includes any trade, business, profession, office or vocation and “employed” shall be construed accordingly except in the expression “employed earner”;

• “Financial Services Compensation Scheme” means the Financial Services Compensation Scheme referred to in section 213(2) of the Financial Services and Markets Act 2000;

• “the first abolition date” has the meaning given by section 3A;

• ...

• ...

• “government department” includes a department of the government of the United Kingdom;

• “guaranteed minimum pension” has the meaning given in section 4(2);

• “HMRC” means the Commissioners for Her Majesty's Revenue and Customs;

• “independent trade union” has the meaning given in Article 2(2) of the Industrial Relations (Northern Ireland) Order 1992;

• “industrial tribunal” means a tribunal established or having effect as if established under Article 3 of the Industrial Tribunals (Northern Ireland) Order 1996;

• “the Inland Revenue” means the Commissioners of Inland Revenue;

• ...

• ...

• “linked qualifying service” has the meaning given in section 174;

• “long-term benefit” has the meaning given in section 20(2) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “lower earnings limit” and “upper earnings limit” shall be construed in accordance with section 5 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and “current”, in relation to those limits, means for the time being in force;

• “minimum contributions” shall be construed in accordance with sections 39 to 41;

• “minimum payment” has the meaning given in section 4(2);

• “modifications” includes additions, omissions and amendments;

• “money purchase benefits”, in relation to a member of a personal or occupational pension scheme or the widow, widower or surviving civil partner of a member of such a scheme, means— benefits the rate or amount of which is calculated by reference to a payment or payments made by the member or by any other person in respect of the member and which fall within section 176B , and collective money purchase benefits;

• “money purchase contracted-out scheme” is to be construed in accordance with section 3B;

• “money purchase scheme” means a pension scheme under which all the benefits that may be provided are money purchase benefits;

• “National Insurance Fund” means the Northern Ireland National Insurance Fund;

• “normal pension age” has the meaning given in section 175;

• “occupational pension scheme” has the meaning given in section 1;

• “overseas arrangement” means a scheme or arrangement which—has effect, or is capable of having effect, so as to provide benefits on termination of employment or on death or retirement to or in respect of earners;is administered wholly or primarily outside Northern Ireland;is not an appropriate scheme; andis not an occupational pension scheme;

• “pension credit” means a credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 or under section 29(1)(b) of the Welfare Reform and Pensions Act 1999;

• “pension debit” means a debit under Article 26(1)(a) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;

• “pensionable age”— so far as any provisions (other than sections 42 to 44) relate to guaranteed minimum pensions, means the age of 65 in the case of a man and the age of 60 in the case of a woman, and in any other case, has the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995;“pensionable service” has the meaning given in section 66(2);

• ...

• ...

• “personal pension scheme” has the meaning given in section 1;

• “prescribe” means prescribe by regulations;

• ...

• “the preservation requirements” has the meaning given in section 65(2);

• “primary Class 1 contributions” and “secondary Class 1 contributions” have the same meanings as in section 6 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• “the principal appointed day” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 4 of the Pensions (Northern Ireland) Order 1995);

• “protected rights” has the meaning given in section 6 , as it had effect immediately prior to the abolition date;

• “public service pension scheme” has the meaning given in section 1;

• ...

• ...

• “regulations” means regulations made by the Department under this Act;

• “the Regulatory Authority” means the Pensions Regulator;

• “resources”, in relation to an occupational pension scheme, means the funds out of which the benefits provided by the scheme are payable from time to time, including the proceeds of any policy of insurance taken out, or annuity contract entered into, for the purposes of the scheme;

• “rights”, in relation to accrued rights (within the meaning of section 69 ... or 174) or transfer credits, includes rights to benefit and also options to have benefits paid in a particular form or at a particular time;

• ...

• ...

• “salary related contracted-out scheme” is to be construed in accordance with section 3B;

• “the second abolition date” has the meaning given by section 3A;

• “short service benefit” has the meaning given in section 67(2);

• ...

• ...

• “tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in a leap year, the last two days) being treated accordingly as a separate tax week;

• “tax year” means the 12 months beginning with 6th April in any year;

• “transfer credits” means rights allowed to an earner under the rules of an occupational pension scheme by reference to —a transfer to the scheme of, or transfer payment to the trustees or managers of the scheme in respect of, any of his rights (including transfer credits allowed) under another occupational pension scheme or a personal pension scheme, other than rights attributable (directly or indirectly) to a pension credit, ora cash transfer sum paid under Chapter 2 of Part 4ZA in respect of him, to the trustees or managers of the scheme;

• “the upper accrual point” has the meaning given by section 121 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• ...

• ...

• “week” means a period of seven days beginning with Sunday;

• “working life” , in relation to a person, means the period beginning with the tax year in which the person attains the age of 16 and ending with —the tax year before the one in which the person attains the age of 65 in the case of a man or 60 in the case of a woman, orif earlier, the tax year before the one in which the person dies.

• (2) References to employers in the provisions of this Act (other than sections 119 to 123, 153 and 156 (“the excluded provisions”)) are to be treated, in relation to persons within the application of an occupational pension scheme and qualifying or prospectively qualifying for its benefits, as including references to persons who in relation to them and their employment are treated by regulations as being employers for the purposes of those provisions.

• (3) Subject to any such regulations, references to an employer in any of the provisions of this Act (other than the excluded provisions or ... Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections ... 149(2), 154(1) to (5), 158, 159 ... and 171) shall, in relation to an earner employed in an office with emoluments, be construed as references to—

• (a) such person as may be prescribed in relation to that office; or

• (b) if no person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of that office.

• (4) Regulations may for any purpose of any provision of this Act (other than the excluded provisions or section ... ... ... ... 39, ... 107, 156, 160 or 161) prescribe the persons who are to be regarded as members or prospective members of an occupational pension scheme and as to the times at which and the circumstances in which a person is to be treated as becoming, or as ceasing to be, a member or prospective member.

• (5) In sections 161 and 162—

• (a) references to the United Kingdom include references to the territorial waters of the United Kingdom; and

• (b) references to Northern Ireland include references to the territorial waters of the United Kingdom adjacent to Northern Ireland.

• (6) Any reference in section 180 or 181 to an order or regulations under this Act includes a reference to an order or regulations made under any provision of an enactment passed after this Act and directed to be construed as one with it; but this subsection applies only so far as a contrary intention is not expressed in the enactment so passed, and shall be without prejudice to the generality of any such direction.

• (7) The Interpretation Act (Northern Ireland) 1954 shall apply to this Act—

• (a) as it applies to a Measure of the Assembly;

• (b) as if any reference in that Act to an enactment or an Act included a reference to this Act.

• (8) For the purposes of Part III of the Northern Ireland Constitution Act 1973 (validity of Measures of the Assembly, including Orders in Council under the Northern Ireland Act 1974), provisions of this Act which re-enact provisions of such an Order are to be treated as provisions of such an Order.

Subordinate legislation, etc.

Orders and regulations (general provisions)

177

• (1) Subject to subsection (7) Any power under this Act to make regulations or orders (except a power of . . . the court to make orders . . .) and the powers to make rules under sections 145(2) and 148(1) shall be exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979.

• (2) Where a power conferred by this Act is expressed to be exercisable for alternative purposes it may be exercised in relation to the same case for any or all of those purposes.

• (3) Any power to make regulations or an order for the purposes of any one provision of this Act shall be without prejudice to any power to make regulations or an order for the purposes of any other provision.

• (4) Any power conferred by this Act to make regulations or an order shall include power to make such incidental, supplementary, consequential or transitional provision as appears to the authority making the regulations or order to be expedient for the purposes of the regulations or order.

• (5) Subsection (4) has effect—

• (a) in its application to regulations and orders made under the following provisions, namely Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections . . . 149(2), 154(1) to (5), 158, 159 . . . and 171, with the omission of the words “consequential or transitional”; and

• (b) in its application to orders made under section 149(8), with the omission of the word “consequential”.

• (6) Any power conferred on the Department by this Act to make any regulations or order (except regulations under section 109B or an order under section 149(8)), where the power is not expressed to be exercisable with the consent of the Department of Finance and Personnel, shall if that Department so directs be exercisable only in conjunction with it.

• (7) Any power conferred on the Secretary of State to make regulations or orders (other than an order under section 162) is exercisable by statutory instrument, and subsections (2) to (4) and section 178(1) apply to regulations or orders made in exercise of any such power of the Secretary of State as they apply to regulations made by the Department.

• (8) Any power conferred on the Secretary of State . . . to make regulations or orders shall if the Treasury so direct be exercisable only in conjunction with them.

Sub-delegation

178

• (1) Without prejudice to any specific provisions in this Act, a power conferred by this Act to make regulations or an order (other than regulations and orders made under Chapter I of Part IV, Part VIII so far as it applies for the purposes of Chapter I of Part IV, sections 132 to 134, 135(2) and (3), 136, 137, 138(1) to (4), 139, 149(2), 154(1) to (5), 158, 159 . . . and 171) includes power to provide for a person to exercise a discretion in dealing with any matter.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) Regulations under sections ... 59(2) and 93(1) , 97AF(1) and 97I may provide that the values there mentioned shall be calculated and verified . . .—

• (a) in such manner as may, in the particular case, be approved—

• (i) by a prescribed person;

• (ii) by a person with prescribed professional qualifications or experience; or

• (iii) by a person approved by the Department; or

• (b) in accordance with guidance prepared and revised by a prescribed body;

. . .

Consultation with Social Security Advisory Committee

179

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consultations about other regulations

180

• (1) The power of the Department to make regulations under section 158 shall be exercisable only after consultation with the appropriate regulator or, if the matter concerns section 464 of the Income and Corporation Taxes Act 1988, the Commissioners of the Inland Revenue

• (1A) “The appropriate regulator” means—

• (a) where the group insurance business to which the regulations relate consists only of activities which are PRA-regulated activities, the Prudential Regulation Authority,

• (b) where the group insurance business to which the regulations relate consists partly of activities which are PRA-regulated activities and partly of other regulated activities, the Prudential Regulation Authority and the Financial Conduct Authority, or

• (c) in any other case, the Financial Conduct Authority.

• (1B) In subsection (1A) “regulated activities” and “PRA-regulated activities” have the same meaning as in the Financial Services and Markets Act 2000.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assembly, etc. control of regulations and orders

181

• (1) The regulations and orders to which this subsection applies shall be laid before the Assembly after being made and shall take effect on such date as may be specified in the regulations or order, but shall (without prejudice to the validity of anything done thereunder or to the making of new regulations or a new order) cease to have effect upon the expiration of a period of six months from that date unless at some time before the expiration of that period the regulations have, or the order has, been approved by a resolution of the Assembly.

• (2) Subsection (1) applies to regulations made by the Department under section 20B(5), 95(2)(c), 95A(2)(b), 60(1) or 164(2) and to orders made by it under section 149(8) and to regulations made by the Department of Finance and Personnel under section 93A(10) .

• (3) Subsection (1) does not apply to—

• (a) regulations under any provision mentioned in subsection (2) which are to be made for the purpose of consolidating regulations thereby revoked;

• (b) regulations which, in so far as they are made under any provision mentioned in subsection (2), only replace provisions of previous regulations with new provisions to the same effect.

• (4) Subject to subsection (6), all regulations and orders made by the Department under this Act (other than regulations or orders to which subsection (1) applies and orders made under section 186) and regulations made by the Department of Finance and Personnel under section 91 or 93B shall be subject to negative resolution.

• (5) This subsection applies to any regulations or order made under this Act which—

• (a) but for subsection (6), would be subject to negative resolution, and

• (b) are or is contained in a statutory rule which includes any regulations or order subject to the confirmatory procedure.

• (6) Any regulations or order to which subsection (5) applies shall not be subject to negative resolution, but shall be subject to the confirmatory procedure.

• (7) Subject to subsection (9), regulations made under this Act by the Secretary of State shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (8) This subsection applies to any regulations made under this Act which—

• (a) but for subsection (9), would be subject to annulment in pursuance of a resolution of either House of Parliament, and

• (b) are contained in an instrument which is subject to any requirement that a draft of the instrument be laid before and approved by a resolution of each House of Parliament.

• (9) Any regulations to which subsection (8) applies shall not be subject as mentioned in subsection (8)(a), but shall be subject to the procedure described in subsection (8)(b).

• (9A) A statutory instrument containing provision under section 38, 38B or 41A shall not be made unless a draft of the instrument has been laid before Parliament and approved by a resolution of each House of Parliament.

• (10) In this section “the confirmatory procedure” means the procedure described in subsection (1).

Supplemental provisions

Repeals

182

• (1) The enactments specified in Parts I and II of Schedule 4 are repealed to the extent specified in the third column.

• (2) The subordinate legislation specified in Part III of that Schedule is revoked to the extent specified in the third column.

• (3) The repeals and revocations have effect subject to any relevant savings in Schedule 5.

Transitional provisions and savings

183

• (1) Schedule 5 (which makes transitional provision and contains savings in connection with the repeals and revocations made by this Act) shall have effect.

• (2) Nothing in that Schedule affects the operation of section 28 of the Interpretation Act (Northern Ireland) 1954 (general savings implied on repeal).

Prospective and consequential amendments

184

Schedule 6 (which re-enacts or makes consequential amendments of provisions which make prospective amendments of enactments including those repealed by this Act, so that the re-enacted or amended provisions prospectively amend this Act and other enactments) and Schedule 7 (which makes other consequential amendments) shall have effect, subject to any relevant transitional provisions in Schedule 5.

Transitory modifications

185

Schedule 8 (which makes transitory modifications of this Act pending the commencement of the provisions there mentioned) shall have effect.

Short title, commencement and extent

186

• (1) This Act may be cited as the Pension Schemes (Northern Ireland) Act 1993.

• (2) Subject to the provisions of Schedule 8, this Act shall come into operation on such day as the Department may by order appoint.

• (3) As respects the coming into operation of—

• (a) Part II of Schedule 4 and section 182(1) so far as it relates to it; or

• (b) Schedule 6 and section 184 so far as it relates to it,

an order under subsection (2) may appoint different days from the day appointed for the other provisions of this Act or different days for different purposes.

• (4) Subject to subsection (5), this Act extends to Northern Ireland only.

• (5) The amendments in Schedule 7 of provisions of the Income and Corporation Taxes Act 1988 and the Finance Act 1989 have the same extent as the provisions amended.

SCHEDULE 1

Part I — Occupational Pension Schemes

General regulations: beginning and ending of employment

1

• (1) In relation to employments which are or at any time have been contracted-out employments, and to the operation of schemes by reference to which employments are or have been contracted-out, regulations may make provision generally as to the circumstances in which an earner’s employment is or is not to be treated as having begun, or as having come to an end and, in particular, as to the matters mentioned in sub-paragraphs (2) to (4).

• (2) Regulations may make provision for treating an earner’s employment which ends before a person succeeds to the business of the earner’s employer as having been employment under the employer’s successor.

• (3) Regulations may make provision—

• (a) for changes in an earner’s employment due to the death of an employer or another cause, or any cesser of contracted-out employment so due, to be disregarded; or

• (b) for employment under one employer to be treated as a continuation of that under another and any contracting-out certificate issued to, or election made by, the former employer to be treated as issued to or made by the latter.

• (4) Regulations may also make provision—

• (a) for temporary interruptions in an earner’s employment or contracted-out employment to be disregarded; and

• (b) for the employment in either case to be treated as continuing during the interruption.

• (5) References in this paragraph to an earner’s employment beginning or ending shall include references to his employment becoming or ceasing to be contracted-out employment.

2

• (1) Subject to sub-paragraph (2), regulations may enable the Inland Revenue to determine in prescribed circumstances that an earner, or any group of earners whose employment falls within a particular category or description of contracted-out employments, has been in such employment from a date (“the determined date”) earlier than would otherwise be the case.

• (2) The determined date for any earner may not be earlier than—

• (a) the date on which his relevant employment began, or

• (b) the date on which a contracting-out certificate was issued in respect of it,

whichever is the later.

3

Provision may be made by regulations for requiring an employer to give notice to the Inland Revenue—

• (a) when an earner’s employment becomes or ceases to be contracted-out employment; and

• (b) when an earner’s employment in contracted-out employment begins or ends.

Power to modify Part III, etc.

4

• (1) Regulations may modify the provisions of Part III (other than sections 14, 15 . . . , 63 and 64), Chapter III of Part IV and Chapter II of Part V (except, so far as they relate to personal pension schemes, the members of such schemes or rights in respect of them) in their application to cases in which—

• (a) a person is employed at the same time in two or more employments (whether or not under the same employer); and

• (b) at least one but not all of those employments is contracted-out employment,

with a view to enabling the employments to be treated either separately or together for the purposes of those provisions.

• (2) Regulations may also modify those provisions in their application to cases in which—

• (a) any description of benefit under a scheme is subject to a limit (however imposed) operating so as to prevent service beyond a particular length from qualifying for further benefits; or

• (b) earners qualify for the benefits of a scheme by reference to both—

• (i) service in employment which is contracted-out in relation to them by reference to the scheme; and

• (ii) service in the same employment or another employment (whether or not contracted-out employment) before the scheme was contracted-out in relation to them or their employment.

• (3) Regulations under this paragraph may include provision for securing that in the cases to which they apply an earner’s employment which, apart from the regulations, would not be contracted-out employment is treated as contracted-out employment where any benefits provided under the scheme are attributable to a period when the scheme was contracted-out.

• (4) In this paragraph “regulations” means regulations made by the Department or, as the case may be, the Secretary of State.

. . . premiums

5

• (1) Regulations may make provision for requiring persons to furnish the Inland Revenue ... with such information as the Inland Revenue ... may require for the purposes of sections 33, 46 to 59 and 155(1) to (3) and (6) .

• (2) Regulations may provide that for the purposes of sections 46, 51 to 56 and 59 . . . (except as they so apply) the prescribed person shall be treated as the employer—

• (a) of any employed earners who, in any period of service in contracted-out employment—

• (i) have been paid earnings in any income tax week by more than one person in respect of different employments; or

• (ii) have worked under the general control or management of a person other than their immediate employer, or

• (b) of any other employed earners in the case of whom it appears to the Department that such provision is needed.

• (3) Regulations may . . . provide—

• (a) for dispensing with the payment of a premium where its amount would be inconsiderable;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) for treating part of a premium payable in prescribed circumstances in respect of a person as having been paid and for modifying the provisions mentioned in paragraph 4(1) in relation to a case in which such a part is so treated;

• (d) for treating a premium wrongly paid or an overpayment in respect of a premium as paid (wholly or in part) in discharge of a liability for another premium or for contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

• (e) for the return of premiums paid in error or, in prescribed circumstances, of premiums which the Inland Revenue are satisfied ought to be repaid;

• (f) for the Inland Revenue, in prescribed circumstances where a premium has been paid in respect of a person, to direct the payment out of the National Insurance Fund to that person or his estate of an amount equal to a prescribed part of the premium;

• (g) for any other matters incidental to the payment, collection or return of premiums.

and in this sub-paragraph and the following provisions of this paragraph “premium” means a contributions equivalent premium,

• (3A) Sub-paragraph (3B) applies in relation to a member of a scheme which was a contracted-out occupational pension scheme and which was being wound up before the second abolition date if, in the opinion of the Inland Revenue—

• (a) the resources of the scheme are insufficient to meet the whole of the liability for the cash equivalent of the member’s rights under the scheme, and

• (b) if the resources of the scheme are sufficient to meet a part of that liability, that part is less than the amount required for restoring his State scheme rights.

• (3B) Where this sub-paragraph applies—