Chwilio Deddfwriaeth

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Pension Schemes (Northern Ireland) Act 1993

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

54Amount of premiums payable under s. 51

(1)Subject to section 59(3), the amount of an accrued rights premium shall be the cost of providing guaranteed minimum pensions for the earner and his widow in accordance with his accrued rights under the scheme.

(2)Subject to section 59(3), the amount of a pensioner’s rights premium shall be the cost of providing or continuing to provide any guaranteed minimum pension under the scheme, whether for the earner (or former earner) or for his widow.

(3)Subject to section 59(3), the amount of a contracted-out protected rights premium or a personal pension protected rights premium payable in respect of any person shall be the cash equivalent of the protected rights in question.

(4)The amount of a contributions equivalent premium shall be the difference between—

(a)the amount of the Class 1 contributions payable in respect of the earner’s employment in employment which was contracted-out by reference to the scheme, and

(b)the amount of those contributions which would have been payable if the employment had not been contracted-out.

(5)The amount of a transfer premium shall be determined in the manner in which the amount of an accrued rights premium under subsection (1) falls to be determined under subsection (1) (but subject to the provisions of sections 55(2) and 60(1)).

(6)The amount of a limited revaluation premium shall be the difference between—

(a)the cost of providing the guaranteed minimum pensions in accordance with the provisions included in the scheme by virtue of section 12(2) and (3); and

(b)what would have been the cost of providing them if no such provisions had been included.

(7)Section 52(4) applies for the purposes of subsection (4) as it applies for the purposes of section 51(2).

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