Pension Schemes (Northern Ireland) Act 1993

• (a) regulations may provide for treating the member as if sections 42 to 44 or, as the case may be, section 44A(1) did not apply, or applied only to such extent as is determined in accordance with the regulations, and

• (b) the amount required for restoring the member’s State scheme rights, or a prescribed part of that amount, shall be a debt due from the trustees or managers of the scheme to the Inland Revenue.

• (3C) Regulations may make provision—

• (a) for determining the cash equivalent of a member’s rights under a scheme and the extent (if any) to which the resources of the scheme are insufficient to meet the liability for that cash equivalent,

• (b) for the recovery of any debt due under sub-paragraph (3B)(b), and

• (c) for determining the amount required for restoring a member’s State scheme rights including provision requiring the Inland Revenue to apply whichever prescribed actuarial table in force at the appropriate time is applicable.

• (3D) Section 151 shall apply as if sub-paragraphs (3A) and (3B), and regulations made by virtue of those sub-paragraphs, were included among the provisions there referred to.

• (3E) In sub-paragraphs (3A) and (3B), “State scheme rights”, in relation to a member of a scheme, are the rights for which, if the scheme had not been a contracted-out scheme, the member would have been eligible by virtue of section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension.

• (4) The Inland Revenue may accept payments in connection with a case in which a premium or part of it is treated as having been paid.

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

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

Schemes covering different employers

6

• (1) Regulations may modify Chapters I and III of Part III (other than sections 4, 14, 15, 31 to 35 , 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 employments in the case of which earners under different employers qualify by virtue of their respective service in those employments for the benefits of the same occupational pension scheme.

• (2) Regulations under this paragraph may provide for the adjustment of rights and liabilities as between employers, earners and the trustees or managers.

Special provisions for certain public service pension schemes

7

• (1) In relation to employments of any class to which this paragraph applies, the the Department, or as the case may be, the Secretary of State may by regulations—

• (a) direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by the Inland Revenue instead of by the employer;

• (b) make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to the Inland Revenue;

• (c) make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;

• (d) make provision for the recovery by the Inland Revenue of any state scheme premium from any person where it has been paid by that department instead of by that person.

• (2) Subject to sub-paragraphs (3) and (4), the employments in which a person’s service qualifies him for benefit under any of Articles 9 to 12 of the Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.

• (3) Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.

• (4) Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.

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

Incidental matters

8

Regulations may make provision—

• (a) for any incidental matters connected with the provisions mentioned in paragraph 4(1) in relation to any employment which is, has been or may become contracted-out employment; and

• (b) for any incidental matters otherwise connected with those provisions.

Part II — Personal Pension Schemes

9

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

SCHEDULE 2

The final salary method

1

• (1) The final salary method is to add to the amount that would be payable but for Chapter 2 of Part 4, or regulations made under it, the additional amount specified in sub-paragraph (1A), (1B), (1C) or (1D) (whichever applies).

• (1A) Where—

• (a) the termination of pensionable service occurs before 1st January 1991, and

• (b) the whole of the member's pensionable service falls on or after 1st January 1985,

the additional amount is the appropriate higher revaluation percentage of the accrued benefit.

• (1B) Where—

• (a) the termination of pensionable service occurs before 1st January 1991, and

• (b) some of the member's pensionable service falls before 1st January 1985,

the additional amount is such proportion of the appropriate higher revaluation percentage of the accrued benefit as the member's pensionable service falling on or after 1st January 1985 bears to the member's total pensionable service.

• (1C) Where the termination of pensionable service occurs—

• (a) on or after 1st January 1991, but

• (b) before the day on which section 80 of the Pensions (No. 2) Act (Northern Ireland) 2008 comes into operation (“the Pensions Act commencement day”),

the additional amount is the appropriate higher revaluation percentage of the accrued benefit.

• (1D) Where the termination of pensionable service occurs on or after the Pensions Act commencement day, the additional amount is the aggregate of—

• (a) the appropriate higher revaluation percentage of so much of the accrued benefit as is attributable to the member's pensionable service falling before the Pensions Act commencement day, and

• (b) the appropriate lower revaluation percentage of so much of the accrued benefit as is attributable to the member's pensionable service falling on or after that day.

• (1E) In this paragraph “the accrued benefit” means the amount of the pension or other benefit which on the termination date has accrued to the member or to any other person in respect of the member (excluding any part of that amount which consists of—

• (a) the member's guaranteed minimum, or

• (b) the guaranteed minimum of the member's widow, widower , surviving same sex spouse or surviving civil partner).

• (2) For the purposes of this paragraph, a member's pensionable service includes any notional pensionable service which is credited to the member by the scheme (“notional service”).

But notional service shall not be taken into account in determining which of sub-paragraphs (1A), (1B), (1C) and (1D) applies.

• (3) For the purposes of determining the additional amount where sub-paragraph (1B) applies, any notional service shall be taken to have ended immediately before the member's actual pensionable service began.

• (3A) For the purposes of determining the additional amount where sub-paragraph (1D) applies, any notional service shall be treated as falling on or after the Pensions Act commencement day only if, or to the extent that, it is so treated for the purposes of the scheme.

• (4) Any rule of a scheme the effect of which is that benefit falls to be revalued by reference to any period is to be disregarded in making any calculation required by this method.

• (5) The sub-paragraphs above are subject to sub-paragraph (6).

• (6) If paragraph 2A applies to the pension or other benefit, the final salary method is to apply the requirement of the rules of the scheme mentioned in paragraph 2A(1).

The revaluation percentage and the appropriate revaluation percentage

2

• (1) Whenever the Secretary of State makes an order under paragraph 2 of Schedule 3 to the Pension Schemes Act 1993 specifying a higher revaluation percentage and a lower revaluation percentage for each revaluation period within the meaning of that paragraph, the Department may make an order specifying a corresponding higher revaluation percentage and a corresponding lower revaluation percentage for each revaluation period (as defined in paragraph (2)).

• (2) A period is a “revaluation period”, in relation to each order under this paragraph, if it is a period which—

• (a) begins with 1st January 1986 or with an anniversary of that date falling before the making of the order; and

• (b) ends with the next day after the making of the order which is 31st December.

• (3) In paragraph 1—

• “the appropriate higher revaluation percentage” means the higher revaluation percentage specified in the last calendar year before the date on which the member attains normal pension age as the higher revaluation percentage for the revaluation period which is of the same length as the number of complete years in the pre-pension period;

• “the appropriate lower revaluation percentage” has a corresponding meaning.

The average salary method

3

• (1) The average salary method is to revalue the member’s salaries as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

• (2) In this paragraph “salaries” means, subject to sub-paragraph (4), the member’s salaries for the period between the date when his pensionable service began and the termination date, or such part of them as was relevant under the scheme to the calculation of the retirement benefits payable under the scheme to him or to any other person in respect of him.

• (3) For the purpose of this paragraph those salaries are to be taken to include—

• (a) any amount which is attributed to them, otherwise than by virtue of this paragraph, as the result of a revaluation for which the rules of the scheme provide; and

• (b) any amount which is for any reason credited to the member by way of salary notionally earned.

• (4) Where the member’s pensionable service ended before 1st January 1991, sub-paragraph (2) shall have effect with the substitution for the words from “means” to “termination date” of the words “means the member’s salaries for the period between 1st January 1985 and the termination date”.

• (5) For the purposes of the application of this paragraph to a case where a member is credited with an amount by reference to salary notionally earned over a period of time of a particular length, that period shall be taken to have ended immediately before the member’s actual pensionable service began.

The cash balance method

3A

The cash balance method of revaluing a benefit is to revalue the available sum in respect of the benefit in any way in which it would have been revalued if the member’s pensionable service had not terminated.

The money purchase method

5

• (1) Subject to sub-paragraphs (2) and (3), the money purchase method is to apply the investment yield and any bonuses arising from payments made by or on behalf of a member towards providing any pension or other retirement benefit which is payable under the scheme to him or to any other person in respect of him in the manner in which they would have been applied if his pensionable service had not terminated.

• (2) The Department may by regulations authorise trustees and managers of occupational pension schemes to deduct from any pension or other retirement benefit provided by virtue of the money purchase method an appropriate amount in respect of the administrative expenses incurred by them in carrying this method into effect.

• (3) The trustees and managers of a personal pension scheme may, when providing a pension or other retirement benefit by virtue of the money purchase method, deduct—

• (a) the actual administrative expenses of doing so, or

• (b) the amount of the administrative expenses which would have been incurred in providing a money purchase benefit for the same member if contributions had not ceased to be paid to the scheme in respect of him,

whichever is the less.

SCHEDULE 3

Earner’s contributions to occupational pension scheme

1

This Schedule applies to any sum owed on account of an earner’s contributions to an occupational pension scheme being contributions deducted from earnings paid in the period of four months immediately preceding the relevant date or otherwise due in respect of earnings paid or payable in that period.

Employer’s contributions to occupational pension scheme

2

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

State scheme premiums

3

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

Interpretation

4

• (1) Section 754(3) of the Companies Act 2006 and Article 347 of the Insolvency (Northern Ireland) Order 1989 apply as regards the meaning of the expression “the relevant date” in this Schedule.

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

SCHEDULE 4

Part I — General

Part II — Provisions Relating to Equal Access

Part III — Subordinate Legislation Revoked

SCHEDULE 5

Part I — General Provisions

1

In this Schedule “the repealed enactments” means the enactments repealed or revoked by this Act.

2

• (1) The substitution of this Act for the repealed enactments does not affect the continuity of the law.

• (2) Anything done or having effect as if done under or for the purposes of a provision of the repealed enactments has effect, if it could have been done under or for the purposes of the corresponding provision of this Act, as if done under or for the purposes of that corresponding provision.

• (3) Any reference, whether express or implied, in this Act or any other enactment, instrument or document to a provision of this Act shall, so far as the context permits, be construed as including, in relation to the times, circumstances and purposes in relation to which the corresponding provision of the repealed enactments has effect, a reference to that corresponding provision.

• (4) Any reference, whether express or implied, in any enactment, instrument or document to a provision of the repealed enactments shall be construed, so far as is required for continuing its effect, as including a reference to the corresponding provision of this Act.

3

Where—

• (a) this Act repeals an enactment relating to the coming into operation of another provision, including—

• (i) an enactment deeming a provision always to have had effect or to have had effect from a date earlier than that which would otherwise apply or enabling regulations or an order made under a provision to be framed so as to have such an effect, and

• (ii) an enactment conferring power by regulations to provide or make savings in preparation for or in connection with the coming into operation of a provision, and

• (b) the effect of that provision is reproduced in this Act,

the repeal does not affect the operation of that enactment, in so far as it is not specifically reproduced in this Act but remains capable of having effect, in relation to the corresponding provision of this Act.

4

• (1) The repeal or revocation by this Act of an enactment previously repealed or revoked subject to savings does not affect the continued operation of those savings.

• (2) The repeal or revocation by this Act of a saving to which a previous repeal or revocation of an enactment is subject does not affect the operation of the saving in so far as it is not specifically reproduced in this Act but remains capable of having effect.

5

The repeal or revocation by this Act of an enactment which has effect as respects any provision of the repealed enactments (being a provision which is not reproduced in this Act but continues in effect by virtue of this Schedule or the Interpretation Act (Northern Ireland) 1954) does not affect its operation as respects that provision.

6

Any document made, served or issued after this Act comes into operation which contains a reference to any of the repealed enactments shall be construed, except so far as a contrary intention appears, as referring or, as the context may require, including a reference to the corresponding provision of this Act.

Part II — Specific Provisions

Contracting-out requirements for schemes providing guaranteed minimum pensions

7

An occupational pension scheme which—

• (a) at any time before the coming into operation of the first regulations made under—

• (i) sub-paragraph (a) of paragraph (2) of Article 34 of the Social Security Pensions (Northern Ireland) Order 1975 (which corresponded to section 5(2)(a) of this Act), or

• (ii) paragraph (8) of Article 37 of the Social Security Pensions (Northern Ireland) Order 1975 (which corresponded to section 12(4) of this Act),

did not satisfy that sub-paragraph or, as the case may be, that paragraph; but

• (b) would have satisfied it if those regulations had then been in operation,

shall, for the purpose of determining whether the scheme satisfied that sub-paragraph or, as the case may be, that paragraph, be treated as if those regulations had been in operation at that time.

8

Any document the contents of which are in terms corresponding to those of paragraph (7) of Article 37 of the Social Security Pensions (Northern Ireland) Order 1975 as that paragraph stood immediately before the making of the Social Security (Northern Ireland) Order 1985 (which corresponded to section 12(2) and (3) of this Act, but with the substitution for the words from “is terminated before” onwards of the words “is terminated before he attains the scheme’s normal pension age shall be determined for the purposes of section 10(2) without reference to any order that comes into operation under Article 23 of the Social Security Pensions (Northern Ireland) Order 1975 after the relevant year in which his service ends”) shall be construed as if its contents were and always had been in terms corresponding to those of section 12(2) and (3) of this Act.

9

The requirement of the Social Security Pensions (Northern Ireland) Order 1975 that for an occupational pension scheme to be contracted-out in relation to an earner’s employment it must provide requisite benefits shall, except so far as it relates to guaranteed minimum pensions, be treated for the purposes of section 33 of this Act as if it had never existed.

10

• (1) Where in the tax year 1989-90 the trustees or managers of an occupational pension scheme made an increase in the rate of pensions currently payable to the members of the scheme who had attained pensionable age or to the widows or widowers of members, they may deduct the amount of the increase from any increase which, but for this sub-paragraph, they would be required to make under section 105 in the tax year 1990-91.

• (2) Subsections (1) and (4) of section 106 shall apply to sub-paragraph (1) as they apply to subsections (2) and (3) of that section.

Overriding effect of certain requirements for existing contracted-out and appropriate schemes

11

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

12

If immediately before 14th August 1990—

• (a) there was in force in relation to an occupational pension scheme a contracting-out certificate which stated that the scheme was contracted-out by virtue of Article 34(2A) of the Social Security Pensions (Northern Ireland) Order 1975, or

• (b) there was in force in relation to a personal pension scheme an appropriate scheme certificate,

then, to the extent that the rules of the scheme are inconsistent with any provision of this Act derived from provision made by paragraph 16(1) or (2) or 17(1) to (3) of Schedule 6 to the Social Security (Northern Ireland) Order 1989 (by virtue of which—

• (i) section 23(3) applies to all protected rights and not only such rights as are mentioned in section 6(2) or (3);

• (ii) section 24 includes subsection (1) and, in subsection (3), the words “Subject to subsections (5) and (7)”, the words from “except” to “subsection (4)” and the word “shall”; and

• (iii) section 25 includes subsection (2)),

they shall be overridden by that provision.

Transactions discharging trustees

13

Without prejudice to section 28 of the Interpretation Act (Northern Ireland) 1954—

• (a) as respects a transaction which took place before 1st January 1986, sections 15(1) and 77 have effect with the omission of paragraph (c), and

• (b) as respects a transaction which took place before 1st November 1986, section 15 has effect with the substitution for the references to guaranteed minimum pensions of references to requisite benefits.

Contributions equivalent premiums: earnings before 1987-88

14

• (1) Where an earner’s earnings paid in any period before the tax year 1987-88—

• (a) exceeded the lower earnings limit; but

• (b) were not such that primary Class 1 contributions within Bracket 3 fell to be paid in respect of them,

it shall be assumed for the purposes of sections 54(4) and 57(2) that his earnings paid in that period were such that, taking the rate specified in Bracket 3 as the appropriate rate, the same amount of primary Class 1 contributions fell to be paid in respect of them as in fact fell to be paid in respect of them; and in this paragraph “Bracket 3” has the meaning given in section 9(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

• (2) Section 59(3) applies for the purposes of sub-paragraph (1), in so far as it applies as respects section 54(4), as if the reference in paragraph (b) of section 59(3) to earnings included a reference to earnings relevant for any purpose of that sub-paragraph.

• (3) Where Inland Revenue have acted in pursuance of section 59(3) as applied by sub-paragraph (2) and they subsequently ascertain the amount of those earnings—

• (a) if they appears to the Inland Revenue that the amount of the contributions equivalent premium would have been less if the Inland Revenue had not made the calculation on the basis described in sub-paragraph (1), they shall refund the difference to the prescribed person, and

• (b) if it appears to Inland Revenue that that premium would have been greater if they had not done so, the prescribed person shall pay the difference to them.

• (4) In this paragraph “prescribed” means prescribed by regulations made by the Secretary of State.

Preservation

15

Without prejudice to paragraph 3, in any case where—

• (a) the pensionable service of a member of a scheme terminated during the period beginning with 6th April 1988 and ending with 27th February 1991, otherwise than on the termination of his service in relevant employment, and

• (b) during that period no payments in discharge of his rights under the scheme were made in consequence of that termination,

paragraph 6(1) of Schedule 3 to the Social Security Pensions (Northern Ireland) Order 1975 (which corresponded to section 67(1) of this Act) shall be taken at all times on and after 6th April 1988 to have had effect in relation to the member and his rights under the scheme with the amendment made by paragraph 12(1) of Schedule 4 to the Social Security (Northern Ireland) Order 1990 (which substituted the words “pensionable service” for the words “service in relevant employment”).

Anti-franking

16

• (1) If before 23rd August 1989 an earner ceased to be in contracted-out employment by reference to an occupational pension scheme other than a money purchase contracted-out scheme, Chapter III of Part IV shall apply in relation to him with the modifications set out in sub-paragraphs (2) and (3).

• (2) In section 83—

• (a) in subsection (3) for the words “at any time” there shall be substituted the words “ on the relevant date and at any time thereafter ”;

• (b) after that subsection there shall be inserted—

(3A) In subsection (3) “relevant date”— (a) in the application of that subsection to a case where a scheme provides for any part of the pension in excess of the earner’s guaranteed minimum to commence from a date not more than 3 months after that on which he attains pensionable age or to be postponed for any period for which he continues in employment (whether or not employment to which the scheme relates) after attaining that age, is to be construed in relation to the part of the pension as to which such provision is made as a reference to the date on which by virtue of it that part of the pension begins to be paid; and (b) in any other case means the commencement of payment date.

;

• (c) subsection (4)(d) shall be omitted.

• (3) Section 86 shall be omitted.

Modifications in consequence of making of Part II of the Social Security (Northern Ireland) Order 1986

17

• (1) Regulations may provide that any provision of this Act to which section 150 applies shall have effect subject to such modifications (other than those which may be made by virtue of that section) as the Department may consider necessary or expedient in consequence of Part II of the Social Security (Northern Ireland) Order 1986 or any provision of this Act deriving from that Part.

• (2) Regulations may provide that any provision contained in a statutory provision to which this sub-paragraph applies shall have effect subject to such modifications as the Department, after consultation with the appropriate authority, may consider necessary or expedient in consequence of the provisions mentioned in sub-paragraph (1).

• (3) The statutory provisions to which sub-paragraph (2) applies are—

• (a) the Judicial Pensions Act (Northern Ireland) 1951;

• (b) the County Courts Act (Northern Ireland) 1959;

• (c) the Resident Magistrates’ Pensions Act (Northern Ireland) 1960;

• (d) the Lands Tribunal and Compensation Act (Northern Ireland) 1964;

• (e) the Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1969;

• (f) the Police Act (Northern Ireland) 1970;

• (g) the Superannuation (Northern Ireland) Order 1972;

• (h) section 97(4) of, and paragraphs 5(2), 6 and 7A of, the Social Security (Northern Ireland) Act 1975;

• (i) the Assembly Pensions (Northern Ireland) Order 1976;

• (j) section 72(2) of, and Schedule 4 to, the Judicature (Northern Ireland) Act 1978;

• (k) the Fire Services (Northern Ireland) Order 1984;

• (l) the Judicial Pensions and Retirement Act 1993.

• (4) In this paragraph “the appropriate authority” means such Minister of the Crown or government department as the Secretary of State may by order designate in relation to any provision of a statutory provision to which sub-paragraph (2) applies; and regulations under that sub-paragraph modifying such a provision shall not be made without the consent of the appropriate authority so designated.

Savings for statutory rules

18

The repeal of Article 18A(2) of the Social Security (Northern Ireland) Order 1986 shall not affect the validity of any order containing such provision as there mentioned (provision for the Department to make payments in relation to the provisions contained in Part II of that Order for any period beginning on or after 6th April 1987).

Provisions contained in Act by virtue of statutory rules

19

Without prejudice to any express provision in this Act, where this Act repeals any provision contained in any statutory provision by virtue of any order or regulations (including a provision which has not come into operation at the time of the repeal) and the provision is reproduced in this Act, the Department shall have the like power to make orders or regulations repealing or amending the provision of this Act which reproduces the effect of the repealed provision as it had in relation to that provision.

Saving for application of general provisions relating to social security

20

The repeals made by this Act do not affect the operation of Article 2(3) of the Social Security Pensions (Northern Ireland) Order 1975 (or of any other provision in that Order or any other enactment as it applies by virtue of that Article), so far as it is not given effect to in this Act but remains capable of having effect (and paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 shall continue to have effect accordingly).

Saving for Article 9 of the Social Security (Northern Ireland) Order 1986

21

The repeal by this Act of Article 9 of the Social Security (Northern Ireland) Order 1986 (schemes becoming contracted-out between 1986 and 1993) or of any reference to that Article in another of the repealed enactments does not affect—

• (a) the operation of that Article so far as it is not reproduced in this Act but remains capable of having effect; or

• (b) the operation of that enactment so far as the reference is not reproduced in the corresponding provision of this Act and that enactment remains capable of having effect in relation to that Article.

SCHEDULE 6

The Equal Pay Act (Northern Ireland) 1970 (c. 32)

1

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

The Social Security (Northern Ireland) Order 1989 (N.I. 13)

2

In Schedule 5 to the Social Security (Northern Ireland) Order 1989—

• (a) in paragraph 2(8) for the words “Article 2(2) of the 1986 Order” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in paragraph 7(d) for the words “meaning given by Article 2(2) of the Pensions Order” there shall be substituted the words “ same meaning as “public service pension scheme” in the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in paragraph 8 for the words “Article 17(1) of the 1986 Order” there shall be substituted the words “ section 156(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

This Act

3

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

SCHEDULE 7

The Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I.))

1

In section 11A(7) of the Judicial Pensions Act (Northern Ireland) 1951—

• (a) in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;

• (b) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (d) in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

2

In Schedule 2A to that Act—

• (a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))

3

In section 127A(7) of the County Courts Act (Northern Ireland) 1959—

• (a) in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;

• (b) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (d) in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

4

In Schedule 2A to that Act—

• (a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (c. 25 (N.I.))

5

In section 9A(7) of the Resident Magistrates’ Pensions Act (Northern Ireland) 1960—

• (a) in the definition of “employment” for the words “Social Security Pensions (Northern Ireland) Order 1975” and “that Order” there shall be substituted respectively the words “ Pension Schemes (Northern Ireland) Act 1993 ” and “ section 2 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 ”;

• (b) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (d) in the definitions of “tax-exemption” and “tax-approval” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

6

In Schedule 3 to that Act—

• (a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in paragraph 6(6)(a)(ii) for the words from “section 2” to “Order 1986” there shall be substituted the words “ section 7 of the Pension Schemes Act 1993, section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Parliamentary Commissioner Act 1967 (c. 13)

7

In paragraph 10 of Schedule 1 to the Parliamentary Commissioner Act 1967, in the definition of “judicial pension scheme”, for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Parliamentary Commissioner Act (Northern Ireland) 1969 (c. 10 (N.I.))

8

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

The Commissioner for Complaints Act (Northern Ireland) 1969 (c. 25 (N.I.))

9

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

The Equal Pay Act (Northern Ireland) 1970 (c. 32 (N.I.))

10

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

The Social Services (Parity) Act (Northern Ireland) 1971 (c. 21 (N.I.))

11

In Schedule 1 to the Social Services (Parity) Act (Northern Ireland) 1971 for the entry relating to the Social Security Pensions Act 1975 there shall be substituted— “ The Pension Schemes Act 1993. ”

The Pensions Increase Act (Northern Ireland) 1971 (c. 35 (N.I.))

12

In section 15(1) of the Pensions Increase Act (Northern Ireland) 1971, in the definition of “money purchase benefits” for the words from “Article 2(2)” to “1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Superannuation Act 1972 (c. 11)

13

In section 13(15), in the definition of “judicial pension scheme”, for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Superannuation (Northern Ireland) Order 1972 (N.I. 10)

14

In Articles 3(8), 11(6) and 12(11) of the Superannuation (Northern Ireland) Order 1972, in the definitions of “money purchase benefits” for the words from “Article 2(2)” to “1986” there shall be substituted the words “ section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Social Security Pensions (Northern Ireland) Order 1975 (N.I. 15)

15

• (1) In Article 69 of the Social Security Pensions (Northern Ireland) Order 1975—

• (a) in paragraph (5), after the words “guaranteed minimum pension” there shall be inserted the words “ (as defined in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993) ”,

• (b) in paragraph (5A), for the words “Article 39A(8), (9) or (10)” there shall be substituted the words “ section 106(2) or (3) of, or paragraph 10 of Schedule 5 to, the Pension Schemes (Northern Ireland) Act 1993 ”,

• (c) in paragraph (7), after the definition of “beginning date” there shall be inserted— “ “employment” has the same meaning as in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”.

• (2) In Article 69A(2A) of that Order—

• (a) after the words “tax year” there shall be inserted the words “ as defined in section 176(1) of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) for the words “Article 39A” in the first place where they occur there shall be substituted the words “ section 105(1) of the Pension Schemes (Northern Ireland) Act 1993 ”; and

• (c) for those words in the second place where they occur there shall be substituted the words “ that section ”.

The Births and Deaths Registration (Northern Ireland) Order 1976 (N.I. 14)

16

The following entry shall be inserted at the end of Schedule 1 to the Births and Deaths Registration (Northern Ireland) Order 1976— “ The Pension Schemes (Northern Ireland) Act 1993. ”

The Judicial Pensions Act 1981 (c. 20)

17

In section 33A(9) of the Judicial Pensions Act 1981—

• (a) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

18

In Schedule 1A to that Act—

• (a) in paragraph 1 in the definition of “protected rights” for the words “the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in paragraph 6(6)(a)(ii) for the words “Article 4 of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Forfeiture (Northern Ireland) Order 1982 (N.I. 14)

19

In the definition of “relevant enactment” in Article 6(5) of the Forfeiture (Northern Ireland) Order 1982 there shall be inserted at the appropriate place the words— “ the Pension Schemes (Northern Ireland) Act 1993, ”.

The Companies (Northern Ireland) Order 1986 (N.I. 6)

20

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

The Audit (Northern Ireland) Order 1987 (N.I. 5)

21

In Article 4A(13) of the Audit (Northern Ireland) Order 1987, in the definition of “judicial pension scheme”—

• (a) for the words “section 66(1) of the Social Security Pensions Act 1975” there shall be substituted the words “ section 1 of the Pension Schemes Act 1993 ”;

• (b) for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Income and Corporation Taxes Act 1988 (c. 1)

22

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

The Official Secrets Act 1989 (c. 6)

23

In paragraph 4 of Schedule 1 to the Official Secrets Act 1989 for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.

The Finance Act 1989 (c. 26)

24

In paragraph 11(2)(b) of Schedule 7 to the Finance Act 1989 for the words “Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”.

The Insolvency (Northern Ireland) Order 1989 (N.I. 19)

25

In paragraph 8 of Schedule 4 to the Insolvency (Northern Ireland) Order 1989 for the words “Schedule 4 to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Schedule 3 to the Pension Schemes (Northern Ireland) Act 1993 ”.

The Social Security Administration Act 1992 (c. 5)

26

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

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

27

In section 1(3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, for the words from “Part IV” to “contributions)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes) ”.

28

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

29

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

30

In section 20(3) of that Act, for the words from “Part IV” to “benefit)” there shall be substituted the words “ Chapter II of Part III of the Pensions Act (reduction in state scheme contributions and social security benefits for members of certified schemes) ”.

31

In section 23(2) of that Act, after the word “Order” there shall be inserted the words “ or the Pensions Act ”.

32

In section 34(5) of that Act, for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”.

33

In section 47(3) of that Act, for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”.

34

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

35

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

36

In Schedule 5 to that Act—

• (a) in paragraph 2(6), for the words “Article 31B(2) of the Pensions Order” there shall be substituted the words “ section 42(5) of the Pensions Act ”;

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

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

• (d) in paragraph 7(2), for the words “Pensions Order” there shall be substituted the words “ Pensions Act ”.

37

In paragraph 3 of Schedule 7 to that Act—

• (a) in sub-paragraph (3), for the words “Article 31 of the Pensions Order” there shall be substituted the words “ section 42 of the Pensions Act ”;

• (b) in sub-paragraph (11), for the words from “Article 31C of the Pensions Order” to “supplement)” there shall be substituted the words “ section 42(6) to (8) (entitlement to guaranteed minimum pensions and increases of unemployability supplement) of the Pensions Act ”.

The Social Security Administration (Northern Ireland) Act 1992 (c. 8)

38

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

39

In section 104(8) of that Act, for paragraph (e) there shall be substituted—

(e) the Pensions Act

.

40

In section 130 of that Act, for the words “Social Security Pensions Act 1975” there shall be substituted the words “ Pension Schemes Act 1993 ”.

41

In section 132 of that Act—

• (a) in subsection (3)(a), for the words “Article 37(6) of the Pensions Order” and “Article 38(3) of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 13(2) of that Act ”;

• (b) after subsection (3) there shall be inserted—

(3A) Where a member of an appropriate personal pension scheme or a money purchase contracted-out scheme continues in employment after attaining pensionable age and the commencement of his pension under the scheme is postponed, the preceding provisions of this section shall have effect as if— (a) the guaranteed minimum pension to which he is treated as entitled by virtue of section 44(2)(a) of the Pensions Act were subject to increases in accordance with the provisions of section 11(1) of that Act; and (b) the amounts of any notional increases referred to in paragraph (a) above were subject to annual up-rating in the same way as if they were sums to which subsection (3)(a) above applied.

;

• (c) in subsection (4), for the words “Article 37(6) of the Pensions Order” and “Article 39A of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 105 of that Act ”; and

• (d) in subsection (5), for the words “Article 37(6) of the Pensions Order” and “Article 38(3) of that Order” there shall be substituted respectively the words “ section 11(1) of the Pensions Act ” and “ section 13(2) of that Act ”.

42

In section 167(1) of that Act—

• (a) the following definitions shall be inserted at the appropriate place—

• “money purchase contracted-out scheme” has the same meaning as in section 4(1)(a)(ii) of the Pensions Act;

and

“pensionable age” has the same meaning as in section 121 of the Contributions and Benefits Act;

• (b) in the definition of “occupational pension scheme”, for the words “Article 2(2) of the Pensions Order” there shall be substituted the words “ section 1 of the Pensions Act ”;

• (c) before the definition of “the Pensions Order”, there shall be inserted—

“the Pensions Act” means the Pension Schemes (Northern Ireland) Act 1993;

• (d) in the definition of “personal pension scheme”, for the words “Article 2(2) of the 1986 Order” there shall be substituted the words “ section 1 of the Pensions Act ” and at the end of that definition there shall be added the words “ and “appropriate”, in relation to such a scheme, shall be construed in accordance with section 3 of that Act ”.

The Judicial Pensions and Retirement Act 1993 (c. 8)

43

• (1) In section 10(8) of the Judicial Pensions and Retirement Act 1993—

• (a) in the definition of “occupational pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

• (2) In section 13(9) of that Act, in the definition of “personal pension scheme”, for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

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

• (4) In section 30(1) of that Act, in the definition of “judicial pension scheme” for the words “Article 2(2) of the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”.

• (5) In Schedule 2 to that Act—

• (a) in paragraph 1—

• (i) in the definition of “contracted-out scheme” for the words “Part IV of the Social Security Pensions (Northern Ireland) Order 1975”, there shall be substituted the words “ Part III of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (ii) in the definitions of “guaranteed minimum pension” and “protected rights” for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Pension Schemes (Northern Ireland) Act 1993 ”;

• (iii) in the definition of “personal pension scheme” for the words “Article 2(2) of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 1 of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (b) in paragraph 3 for the words “Part II of Schedule 1A to the Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “ Chapter IV of Part IV of the Pension Schemes (Northern Ireland) Act 1993 ”;

• (c) in paragraph 6(6)(a)(ii) for the words “Article 4 of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “ section 3 of the Pension Schemes (Northern Ireland) Act 1993 ”.

The Social Security (Northern Ireland) Order 1993 (N.I. 2)

44

In Article 4(1) of the Social Security (Northern Ireland) Order 1993—

• (a) in paragraph (b) of the definition of “estimated benefit expenditure”, for the words “Articles 42(1) and 43(1)” there shall be substituted the words “ Article 42(1) ”; and

• (b) at the end there shall be inserted the words

and (c) under section 172(1)(b) of the Pension Schemes (Northern Ireland) Act 1993

.

SCHEDULE 8

1

• (1) If—

• (a) no date has been appointed as the date on which a provision mentioned in column 1 of the following Table is to come into operation before the commencement date, or

• (b) a date has been appointed which is later than the commencement date,

then the paragraph of this Schedule mentioned in column 2 of the Table opposite that provision shall have effect until the appointed day.

Provision	Paragraph of this Schedule
(i) Article 65(7) of the Social Security Pensions (Northern Ireland) Order 1975.	Paragraph 2.
(ii). . .	. . .
(iii). . .	. . .
(iv). . .	. . .
(v). . .	. . .
(vi) Section 82(3) of the Courts and Legal Services Act 1990.	Paragraph 5.
(vii) Article 6(3) of the Judicial Pensions (Northern Ireland) Order 1991.	Paragraph 6
(viii) Paragraph 23 of Schedule 16 to the Friendly Societies Act 1992.	Paragraph 7(1) and (3).
(ix) Paragraph 22 of Schedule 21 to the Friendly Societies Act 1992.	Paragraph 7(4).
(x) Paragraph 23 of Schedule 21 to the Friendly Societies Act 1992.	Paragraph 7(2).
(xi) Paragraph 13 of Schedule 8 to the Judicial Pensions and Retirement Act 1993.	Paragraph 8(1).
(xii) Paragraph 19(1) of Schedule 8 to the Judicial Pensions and Retirement Act 1993.	Paragraph 8(2).
(xiii) Paragraph 19(2) of Schedule 8 to the Judicial Pensions and Retirement Act 1993.	Paragraph 8(3).

• (2) If—

• (a) a date has been appointed as the date on which a provision mentioned in column 1 of the Table in sub-paragraph (1) is to come into operation for some purposes of that provision but not for others, and

• (b) that date is on or before the commencement date,

then the paragraph mentioned in column 2 of the Table opposite that provision shall have effect for those other purposes of that provision (in so far as it is capable of doing so) until the relevant appointed day.

• (3) In this paragraph—

• “the commencement date”, means the date on which the provisions of this Act other than those mentioned in subsection (3) of section 186 come into operation by virtue of an order under subsection (2) of that section;

• “the appointed day”, in relation to a provision mentioned in column 1 of the Table in sub-paragraph (1), means—in the case mentioned in sub-paragraph (1)(a), such day as may be appointed for the purposes of that provision by order for the purpose of that provision—

• (i) in the case of the provision mentioned in paragraph (i) of that Table, by the Department;

• (ii) in the case of the provision mentioned in paragraph (vi) of that Table, by the Lord Chancellor or by the Secretary of State, or by both acting jointly;

• (iii) in the case of the provision mentioned in paragraph (vii) of that Table, by the Lord Chancellor;

• (iv) in the case of the provision mentioned in paragraphs (viii) to (x) of that Table, by the Treasury; and

• (v) in the case of the provisions mentioned in paragraphs (xi) to (xiii) of that Table, by the appropriate Minister (within the meaning of section 30(1) of the Judicial Pensions and Retirement Act 1993); and

• (b) in the case mentioned in sub-paragraph (1)(b), the day appointed as the day on which that provision is to come into operation.

• (4) An order under sub-paragraph (3) may—

• (a) appoint different days for different provisions or for different purposes of the same provision;

• (b) in the case of an order appointing a day until which paragraph 2 has effect, may make such transitional provision or savings as appear to the Department to be necessary or expedient in connection with section 159(9), and may make such adaptations of that section or of any provision of this Act deriving from the Social Security Act 1973 as appear to the Department to be necessary or expedient in consequence of the postponed (or partly postponed) operation of that section (whether before on or after the day appointed by the order);

• (c) in the case of an order appointing a day until which paragraph 5 has effect, may contain such incidental, supplemental or transitional provisions or savings as the person making it considers expedient;

• (d) in the case of an order appointing a day until which paragraph 7 has effect, may make such transitional provision or savings (whether or not involving the modification of any statutory provision) as appear to the Treasury necessary or expedient in connection with the bringing into operation of the words which have effect by virtue of that order;

• (e) in the case of an order appointing a day until which paragraph 8 has effect, may make such transitional, consequential, supplementary or incidental provision or savings (whether or not involving the modification of the operation of the Judicial Pensions and Retirement Act 1993 or any other enactment) as appear to the appropriate Minister (within the meaning of section 30(1) of that Act) to be necessary or expedient for the purposes of, or in connection with, the bringing into operation of the provisions which have effect by virtue of that order;

and in sub-paragraph (2) “the relevant appointed day”, in relation to any purpose of a provision, means the day appointed as the day on which the provision is to come into operation for that purpose.

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

• (6) The Treasury may by regulations make such transitional and consequential provisions and such savings as they consider necessary or expedient in preparation for, or in connection with, or in consequence of, the coming into operation of the words which come into operation when paragraph 7 ceases to have effect, and such regulations may make modifications of any enactment contained in the Friendly Societies Act 1992 or in any other Act.

Rule against perpetuities

2

Section 159(9) shall be omitted.

Limited price indexation

3

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

Guaranteed minimum for married women and widows paying reduced rate contributions

4

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

Courts and legal services

5

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

Judicial pensions (Northern Ireland)

6

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

Friendly societies

7

• (1) In section 158(1), before the words “group insurance” there shall be inserted the word “ approved ”.

• (2) In section 158(4)(a) for the words “Friendly Societies Act 1974” there shall be substituted the words “ Friendly Societies Act (Northern Ireland) 1970 ”.

• (3) For section 158(4)(c), there shall be substituted—

(c) “approved group insurance business” has the same meaning as in paragraph 11(2) of Schedule 5 to that Act.

.

• (4) In section 180(1), for the words “Chief Registrar of Friendly Societies” there shall be substituted the words “ Registrar of Friendly Societies for Northern Ireland ”.

Judicial pensions

8

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) Section 142(3) shall be omitted.

• (3) In Schedule 5, paragraph 17(3)(l) shall be omitted.

TABLE OF DERIVATIONS

Notes:

1

This Table shows the derivation of the provisions of the consolidation.

2

The following abbreviations are used in this Table:—

3

The letter M followed by a number indicates that the provision gives effect to the paragraph bearing that number in the Memorandum under the Consolidation of Enactments (Procedure) Act 1949 relating to the consolidation for Northern Ireland of certain enactments relating to pension schemes (HC 645; HL 84).

4

The entry “drafting” indicates a provision of a mechanical or editorial nature only affecting the arrangement of the consolidation.

5

The Table does not show the effect of the saving by paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), which preserves provisions of the Social Security (Northern Ireland) Act 1975 (c. 15) as that Act continues to operate for the purposes of the Social Security Pensions (Northern Ireland) Order 1975 (NI 15) by virtue of Article 2(3) of that Order.

Registration of occupational and personal pension schemes.

Meaning of the first abolition date” and the second abolition date”

Requirements for certification of occupational pension schemes applying from the principal appointed day

8A

• (1) Subject to the provisions of this Part, the scheme must, in relation to the provision of pensions for earners in employed earner’s employment, and for their widows, widowers or surviving civil partners, satisfy the statutory standard.

• (2) Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—

• (a) earners in employed earner’s employment, or

• (b) their widows, widowers or surviving civil partners,

collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.

• (3) For the purposes of this section, a scheme satisfies the statutory standard if the pensions to be provided for such persons are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.

• (4) Regulations may provided for the manner of, and criteria for, determining whether the pensions to be provided for such persons under a scheme are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.

• (5) Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared by a prescribed body ....

• (6) The pensions to be provided for such persons under a scheme are to be treated as broadly equivalent to or better than the pensions which would be provided for such persons under a reference scheme if and only if an actuary (who, except in prescribed circumstances, must be the actuary appointed for the scheme in pursuance of Article 47 of the Pensions (Northern Ireland) Order 1995) so certifies.

8B

• (1) This section applies for the purposes of section 8A.

• (2) A reference scheme is an occupational pension scheme which—

• (a) complies with each of subsections (3) and (4), and

• (b) complies with any prescribed requirements.

• (3) In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—

• (a) for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and

• (b) for the annual rate of the pension at that age to be—

• (i) 1/80th of average qualifying earning in the last three tax years preceding the end of service,

multiplied by

• (ii) the number of years service, not exceeding such number as would produce an annual rate equal to half the earnings on which it is calculated.

• (4) In relation to widows, widowers or surviving civil partners, a reference scheme is one which provides—

• (a) for the widows, widowers or surviving civil partners of earners employed in employed earner’s employment (whether the earners die before or after attaining the age of 65) to be entitled, except in prescribed circumstances, to pensions under the scheme; and

• (b) for entitlements to those pensions to commence on the day following the death of the earners, and

• (c) except in prescribed circumstances, for the annual rate of those pensions to be—

• (i) if the earners die on or after their normal pension age, 50 per cent. of the annual rate which a reference scheme was required to provide to the deceased earners immediately before their death, or

• (ii) if the earners die before their normal pension age, 50 per cent. of the annual rate of pension which a reference scheme would have been required to provide to the deceased earners if the date of their death had been their normal pension age, and

• (d) if those pensions are payable in respect of earners who die—

• (i) otherwise than in pensionable service under the scheme, and

• (ii) before their own entitlements to pensions under the scheme have commenced,

for those pensions to be revalued in accordance with section 80 as though they were such benefits as are mentioned in section 79(1)(a).

• (5) For the purposes of this section, an earner’s qualifying earnings in any tax year are 90 per cent. of the amount by which the earner’s earnings—

• (a) exceed the qualifying earnings factor for that year; and

• (b) do not exceed the applicable limit.

• (6) Regulations may modify subsections (2) to (5).

• (7) In this section—

• “the applicable limit” means— in relation to a tax year before 2009–10, the upper earnings limit for the year multiplied by 53;in relation to 2009–10 or any subsequent tax year, the upper accrual point multiplied by 53;

• “normal pension age”, in relation to a scheme, means the age specified in the scheme as the earliest age at which pension becomes payable under the scheme (apart from any special provision as to early retirement on grounds of ill-health or otherwise),

• “qualifying earnings factor”, in relation to a tax year, has the meaning given by section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and

• “upper earnings limit”, in relation to a tax year, means the amount specified for that year by regulations made by virtue of section 5(3) of that Act as the upper earnings limit for Class 1 contributions.

8C

• (1) Regulations may prohibit or restrict—

• (a) the transfer of any liability—

• (i) for the payment of pensions under a relevant scheme, or

• (ii) in respect of accrued rights to such pensions,

• (b) the discharge of any liability to provide pensions under a relevant scheme, or

• (c) the payment of a lump sum instead of a pension payable under a relevant scheme,

except in prescribed circumstances or on prescribed conditions.

• (2) In this section, “relevant scheme” means a scheme contracted out by virtue of section 5(2B) and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner’s service on or after the principal appointed day.

• (3) Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.

8D

In the case of a scheme contracted out by virtue of section 5(2B), regulations may make provision as to the ages by reference to which benefits under the scheme are to be paid.

11A

• (1) Where—

• (a) an earner has a guaranteed minimum in relation to the pension provided by a scheme, and

• (b) his right to the pension becomes subject to a pension debit,

his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.

• (2) Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.

• (3) For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined.

• (4) For the purposes of this section, the appropriate percentage is—

• (a) if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;

• (b) if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of paragraph (1) of Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in paragraph (3)(b) of that Article (cash equivalent of transferor’s benefits).

24A

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24B

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28A

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29A

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Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes

38A

• (1) Subsections (2) to (2D) and (3) apply where—

• (a) the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and

• (b) the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme,

and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

• (2) The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).

• (2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).

• (2B) The aggregate of Amounts R1 and R2 shall be set off—

• (a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

• (b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—

• (i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

• (ii) in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

• (2C) If—

• (a) any balance remains, and