SCHEDULES

Section 35.

SCHEDULE 1Certification Regulations

Part IOccupational 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 Board 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.

3Provision may be made by regulations for requiring an employer to give notice to the Department—

(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 and 62 to 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 does not cease to be contracted-out employment only because his service for the time being does not qualify him for a guaranteed minimum pension.

State scheme premiums

5(1)Regulations may make provision for requiring persons to furnish the Department or the Board with such information as the Department or, as the case may be, the Board may require for the purposes of sections 33, 34, 46 to 61, 135(1), 138(5) and (6) and 155(1) to (3), (5) and (6) (except as they apply to personal pension schemes, the members of such schemes or rights in respect of them).

(2)Regulations may provide that for the purposes of sections 46, 51 to 56 and 59 to 61 (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, in relation to state scheme premiums, provide—

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

(b)where there has been a failure to pay a premium and the failure is shown not to have been with the consent or connivance of, or attributable to any negligence on the part of, the person in respect of whom it is payable, for treating the premium as having been paid;

(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 [1992 c. 7.] 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 Department is satisfied ought to be repaid;

(f)for the Department, 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.

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

(5)Without prejudice to sub-paragraph (3), regulations may provide—

(a)that—

(i)for the purpose of extinguishing accrued rights to guaranteed minimum pensions and rights to receive such pensions, or

(ii)in the case of a contracted-out protected rights premium, for the purpose of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled,

a state scheme premium is to be treated as having been paid on a date determined under the regulations;

(b)for disregarding the effect of regulations made by virtue of paragraph (a) in a case where the premium in question is not paid on or before the date when it becomes payable or such later date as may be determined under the regulations; and

(c)for obtaining repayment of benefits paid by virtue of regulations made by virtue of paragraph (a) in a case where the effect of the regulations is to be disregarded under paragraph (b), and, where the repayment is obtained from assets of the relevant scheme, for reducing the sums payable under the scheme to the beneficiary by the amount of the repayment.

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, and 62 to 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 appropriate government department 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 that department 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 that department;

(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 that department 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 [S.I. 1972/1073 (N.I. 10).] 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)In this paragraph “the appropriate government department” in relation to any class of employment qualifying a person for benefit under any Article of the Superannuation (Northern Ireland) Order 1972 means the department which has power to make regulations under that Article.

Incidental matters

8Regulations 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 IIPersonal Pension Schemes

9(1)Subject to the following provisions, paragraph 5 applies in relation to personal pension schemes as it applies to occupational pension schemes.

(2)In sub-paragraph (1) the words from “(except” onwards and in sub-paragraph (2) the words “(except as they so apply)” shall be omitted.

(3)In sub-paragraph (3)(c) for the reference to the provisions there mentioned there shall be substituted a reference to Part III (other than sections 14, 15 and 62 to 64) so far as it relates to personal pension schemes, the members of such schemes or rights in respect of them.

(4)In sub-paragraph (3)(d) the words “or for” onwards shall be omitted.

(5)In sub-paragraph (5)(a) for the words from “that” to “state scheme premium” there shall be substituted the words “that for the purposes of extinguishing protected rights and reducing any guaranteed minimum pension to which a person is treated as entitled, a personal pension protected rights premium”.

Sections 80 and 98(3).

SCHEDULE 2Methods of Revaluing Accrued Pension Benefits

The final salary method

1(1)The final salary method is to add to the amount that would be payable but for Chapter II of Part IV or regulations made under it—

(a)in a case where—

(i)the termination of pensionable service occurs on or after 1st January 1991; or

(ii)the whole of the member’s pensionable service falls on or after 1st January 1985,

an amount equal to the appropriate revaluation percentage of the amount of the pension or other benefit which on the termination date has accrued to him or to any other person in respect of him (excluding any part of that amount which consists of the member’s or the member’s widow’s or widower’s guaranteed minimum); and

(b)in any other case, an amount equal to such proportion of the appropriate revaluation percentage of the amount of that pension or other benefit (excluding any such part) as the member’s pensionable service falling on or after 1st January 1985 bears to his total pensionable service.

(2)In sub-paragraph (1) “pensionable service” includes any notional pensionable service which is credited to the member by the scheme.

(3)For the purposes of sub-paragraph (1)(b), any notional pensionable service which is credited to a member by a scheme shall be taken to have ended immediately before the member’s actual pensionable service began.

(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.

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 [1993 c. 48.] Pension Schemes Act 1993 specifying a revaluation percentage for each revaluation period within the meaning of that paragraph, the Department may make an order specifying a corresponding 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 revaluation percentage” means the revaluation percentage specified in the last calendar year before the date on which the member attains normal pension age as the revaluation percentage for the revaluation period which is of the same length as the number of complete years in the pre-pension period.

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 flat rate method

4The flat rate method is to revalue the benefits which have accrued to the member 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.

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.

Section 124.

SCHEDULE 3Priority in Bankruptcy, etc

Earner’s contributions to occupational pension scheme

1This 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(1)This Schedule applies to any sum owed on account of an employer’s contributions to a contracted-out scheme, being contributions payable—

(a)in the period of 12 months immediately preceding the relevant date; and

(b)in respect of earners in employment which is contracted-out by reference to the scheme towards the provision for those earners of guaranteed minimum pensions under the scheme.

(2)This Schedule applies to any sum owed on account of an employer’s minimum payments to a contracted-out scheme falling to be made in the period of 12 months immediately preceding the relevant date.

(3)In so far as contributions or payments cannot from the terms of the scheme be identified as falling within sub-paragraph (1) or (2), the amount of the debt having priority by virtue of that sub-paragraph shall be deemed to be an amount equal to—

(a)4.8 per cent. of the total reckonable earnings paid or payable, in the period of 12 months referred to in that sub-paragraph, to or for the benefit of non-contributing earners; and

(b)3 per cent. of the total reckonable earnings paid or payable in that period to or for the benefit of contributing earners.

(4)For the purposes of sub-paragraph (3)—

(a)the earnings to be taken into account as reckonable earnings are those paid or payable to or for the benefit of earners in employment which is contracted-out by reference to the scheme in the whole or any part of the period of 12 months there mentioned; and

(b)earners are to be identified as contributing or non-contributing in relation to service of theirs in employment which is contracted-out by reference to the scheme according to whether or not in the period in question they were liable under the terms of the scheme to contribute in respect of that service towards the provision of pensions under the scheme.

(5)In this paragraph—

• “employer” shall be construed in accordance with regulations made under section 176(2); and

• “reckonable earnings”, in relation to any employment, means the earner’s earnings from that employment so far as those earnings—

  (a)

  were comprised in any payment of earnings made to him or for his benefit at a time when the employment was contracted-out employment; and

  (b)

  exceeded the current lower earnings limit but not the current upper earnings limit.

State scheme premiums

3(1)This Schedule applies to any sum owed on account of a state scheme premium payable at any time before, or in consequence of a person going into liquidation or being adjudged bankrupt or (in the case of a company not in liquidation)—

(a)the appointment of a receiver as mentioned in Article 50 of the [S.I. 1989/2405 (N.I. 19).] Insolvency (Northern Ireland) Order 1989 (debenture-holders secured by floating charge), or

(b)the taking of possession by debenture-holders (so secured) as mentioned in Article 205 of the [S.I. 1986/1032 (N.I. 6).] Companies (Northern Ireland) Order 1986.

(2)Where any such premium is payable in respect of a period of service of more than 12 months (taking into account any previous linked qualifying service), the amount to be paid in priority by virtue of this paragraph shall be limited to the amount of the premium that would have been payable if the service had been confined to the last 12 months taken into account in fixing the actual amount of the premium.

(3)Where—

(a)by virtue of this paragraph the whole or part of a premium is required to be paid in priority to other debts of the debtor or his estate; and

(b)the person liable for the payment would be entitled to recover the whole or part of any sum paid on account of it from another person either under section 57 or under any provision made by the relevant scheme for the purposes of that section or otherwise,

then, subject to sub-paragraph (4), that other person shall be liable for any part of the premium for the time being unpaid.

(4)No person shall be liable by virtue of sub-paragraph (3) for an amount in excess of the sum which might be so recovered from him if the premium had been paid in full by the person liable for it, after deducting from that sum any amount which has been or may be recovered from him in respect of any part of that payment paid otherwise than under that sub-paragraph.

(5)The payment under sub-paragraph (3) of any amount in respect of a premium shall have the same effect on the rights and liabilities of the person making it (other than his liabilities under that sub-paragraph) as if it had been a payment of that amount on account of the sum recoverable from him in respect of a premium as mentioned in sub-paragraph (3)(b).

Interpretation

4(1)Article 205(3) of the Companies (Northern Ireland) Order 1986 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)In this Schedule references to a contracted-out scheme, contracted-out employment and a state scheme premium include references to a contracted-out scheme, contracted-out employment and a state scheme premium (other than a personal pension protected rights premium) within the meaning of any provisions in force in Great Britain and corresponding to the provisions of this Act.

SCHEDULE 4Repeals

Part IGeneral

Part IIProvisions Relating to Equal Access

Part IIISubordinate Legislation Revoked

Sections 182, 183 and 184.

SCHEDULE 5Transitional Provisions and Savings

Part IGeneral Provisions

1In 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.

3Where—

(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.

5The 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 [1954 c. 33 (N.I.).] Interpretation Act (Northern Ireland) 1954) does not affect its operation as respects that provision.

6Any 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 IISpecific Provisions

Contracting-out requirements for schemes providing guaranteed minimum pensions

7An 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 [S.I. 1975/1503 (N.I. 15).] 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.

8Any document the contents of which are in terms corresponding to those of paragraph (7) of Article 37 of the [S.I. 1975/1503 (N.I. 15).] Social Security Pensions (Northern Ireland) Order 1975 as that paragraph stood immediately before the making of the [S.I. 1985/1209 (N.I. 16).] 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.

9The 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(1)Subject to sub-paragraph (2), if immediately before paragraph 6 of Schedule 4 to the [S.I. 1990/1511 (N.I. 15).] Social Security (Northern Ireland) Order 1990 came into operation a contracting-out certificate was in force in relation to an occupational pension scheme then, to the extent that the rules of the scheme are inconsistent with the inclusion in section 9(2)(a) of this Act of the words “and does not have a guaranteed minimum under sections 10 to 12” and the inclusion in section 10 of this Act of subsection (3) of that section, they shall be overridden by them.

(2)If paragraph 4(3) of Schedule 8 has or ever had effect in respect of this paragraph, sub-paragraph (1) shall have effect with the substitution for the words “paragraph 6 of Schedule 4 to the Social Security (Northern Ireland) Order 1990” of the words “this paragraph”.

12If 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 [S.I. 1989/1342 (N.I. 13).] 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

13Without prejudice to section 28 of the [1954 c. 33 (N.I.).] 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 [1992 c. 7.] 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 the Department has acted in pursuance of section 59(3) as applied by sub-paragraph (2) and it subsequently ascertains the amount of those earnings—

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

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

Preservation

15Without 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 [S.I. 1975/1503 (N.I. 15).] 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 [S.I. 1990/1511 (N.I. 15).] 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 [S.I. 1986/1888 (N.I. 18).] 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 [1951 c. 20 (N.I.).] Judicial Pensions Act (Northern Ireland) 1951;

(b)the [1959 c. 25 (N.I.).] County Courts Act (Northern Ireland) 1959;

(c)the [1960 c. 2 (N.I.).] Resident Magistrates' Pensions Act (Northern Ireland) 1960;

(d)the [1964 c. 29 (N.I.).] Lands Tribunal and Compensation Act (Northern Ireland) 1964;

(e)the [1969 c. 7 (N.I.).] Superannuation (Miscellaneous Provisions) Act (Northern Ireland) 1969;

(f)the [1970 c. 9 (N.I.).] Police Act (Northern Ireland) 1970;

(g)the [S.I. 1972/1073 (N.I. 10).] Superannuation (Northern Ireland) Order 1972;

(h)section 97(4) of, and paragraphs 5(2), 6 and 7A of, the [1975 c. 15.] Social Security (Northern Ireland) Act 1975;

(i)the [S.I. 1976/1779.] Assembly Pensions (Northern Ireland) Order 1976;

(j)section 72(2) of, and Schedule 4 to, the [1978 c. 23.] Judicature (Northern Ireland) Act 1978;

(k)the [S.I. 1984/1821 (N.I. 11).] Fire Services (Northern Ireland) Order 1984;

(l)the [1993 c. 8.] 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

18The repeal of Article 18A(2) of the [S.I. 1986/1888 (N.I. 18).] 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

19Without 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

20The repeals made by this Act do not affect the operation of Article 2(3) of the [S.I. 1975/1503 (N.I. 15).] 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 [1992 c. 9.] 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

21The 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.

Section 184.

SCHEDULE 6Re-enactment or Amendment of Certain Provisions Not in Force

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

1In section 6(1A)(a) of the Equal Pay Act (Northern Ireland) 1970 for the words following “1993)” there shall be substituted the words “which is also an employment-related benefit scheme, within the meaning of Schedule 5 to the Social Security (Northern Ireland) Order 1989, so far as those terms relate to any matter in respect of which the scheme has to comply with the principle of equal treatment in accordance with that Schedule; but”.

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

2In 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

3The following provisions of this Act shall cease to have effect—

(a)section 114;

(b)in sections 128 and 129(1), the words “the equal access requirements”;

(c)in section 130, in subsection (3), the words “the equal access requirements” and, in subsection (4), the words “or the equal access requirements” and the words from “or, as the case may be,” onwards;

(d)in section 132(2)(e)(iv), the words “or the equal access requirements”;

(e)in section 135(2), the words “the equal access requirements”;

(f)in section 136(4), paragraph (c) and the word “and” immediately preceding it;

(g)section 149(3) and (4);

(h)section 165(5) and (6);

(i)in section 176(1), the definition of “the equal access requirements”.

Section 184.

SCHEDULE 7Consequential Amendments

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

1In 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”.

2In 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.))

3In 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”.

4In 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.))

5In 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”.

6In 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)

7In 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.))

8In paragraph 10 of Schedule 1A to the Parliamentary Commissioner Act (Northern Ireland) 1969, 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 Commissioner for Complaints Act (Northern Ireland) 1969 (c. 25 (N.I.))

9In paragraph 10 of Schedule 1A to the Commissioner for Complaints Act (Northern Ireland) 1969, 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 Equal Pay Act (Northern Ireland) 1970 (c. 32 (N.I.))

10In section 6(1A)(a) of the Equal Pay Act (Northern Ireland) 1970—

(a)for the words “Social Security Pensions (Northern Ireland) Order 1975” there shall be substituted the words “Pension Schemes (Northern Ireland) Act 1993”;

(b)for the words “Part V of that Order” there shall be substituted the words “Part VI of that Act”.

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

11In 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.))

12In 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)

13In 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)

14In 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)

16The 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)

17In 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”.

18In 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)

19In 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)

20In Schedule 2 to the Companies (Northern Ireland) Order 1986—

(a)in paragraph 3(2)(b)—

(i)for the words “Article 48 of the Social Security Pensions (Northern Ireland) Order 1975 (deduction of premium from refund of contributions)” there shall be substituted the words “section 57 of the Pension Schemes (Northern Ireland) Act 1993 (deduction of contributions equivalent premium from refund of scheme contributions)”;

(ii)for the words “Part IV of that Order” there shall be substituted the words “Chapter III of Part III of that Act”;

(b)in paragraph 7(2)(b)—

(i)for the words “Article 48 of the Social Security Pensions (Northern Ireland) Order 1975 (deduction of premium from refund of contributions)” there shall be substituted the words “section 57 of the Pension Schemes (Northern Ireland) Act 1993 (deduction of contributions equivalent premium from refund of scheme contributions)”; and

(ii)for the words “Part IV of that Order” there shall be substituted the words “Chapter III of Part III of that Act”.

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

21In 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(1)In section 635(3)(b) of the Income and Corporation Taxes Act 1988 for the words “Social Security (Northern Ireland) Order 1986” there shall be substituted the words “Pension Schemes (Northern Ireland) Act 1993”.

(2)In section 638(6)(c) of that Act for the words “Part II of the Social Security (Northern Ireland) Order 1986” there shall be substituted the words “section 39 of the Pension Schemes (Northern Ireland) Act 1993”.

(3)In section 649(6)(b) of that Act for the words from “Part II” to “1986” there shall be substituted the words “sections 39, 41(1) and 37(1)(a) of the Pension Schemes (Northern Ireland) Act 1993, respectively”.

The Official Secrets Act 1989 (c. 6)

23In 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)

24In 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)

25In 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)

26In section 170(5) of the Social Security Administration Act 1992, the following shall be substituted for paragraph (c) of the definition of “the relevant Northern Ireland enactments”—

“(c)section 32(6) of the Pension Schemes (Northern Ireland) Act 1993;”.

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

27In 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)”.

28In section 8(1) of that Act, for the words “Article 29 of the Pensions Order (contracted-out rates)” there shall be substituted the words “section 37 of the Pensions Act (reduced rates of Class 1 contributions for earners in contracted-out employment)”.

29In section 9(4) of that Act, for the words “Article 29 of the Pensions Order” there shall be substituted the words “section 37 of the Pensions Act”.

30In 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)”.

31In section 23(2) of that Act, after the word “Order” there shall be inserted the words “or the Pensions Act”.

32In 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”.

33In 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”.

34In section 50(2) of that Act, for the words “Article 31B(2) of the Pensions Order” there shall be substituted the words “section 42(5) of the Pensions Act”.

35In section 174 of that Act, before the definition of “the Pensions Order” there shall be inserted—

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

36In 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)in paragraphs 5(1)(b)(i) and 6(1)(c)(i), for the words “Article 37(6) of the Pensions Order” there shall be substituted the words “section 11(1) of the Pensions Act”;

(c)in paragraphs 5(3)(a) and 6(3)(c) and (4)(b), for the words “Article 39A of the Pensions Order” there shall be substituted the words “section 105 of the Pensions Act”;

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

37In 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)

38At the end of section 68(3) of the Social Security Administration (Northern Ireland) Act 1992, there shall be inserted the words “or

(l)the Pensions Act”.

39In section 104(8) of that Act, for paragraph (e) there shall be substituted—

“(e)the Pensions Act”.

40In section 130 of that Act, for the words “Social Security Pensions Act 1975” there shall be substituted the words “Pension Schemes Act 1993”.

41In 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

42In 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)In section 16 of that Act, for paragraph (b) there shall be substituted—

“(b)section 137 or 139 of the Pension Schemes (Northern Ireland) Act 1993 (corresponding Northern Ireland provisions);”.

(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)

44In 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”.

Section 185.

SCHEDULE 8Transitory Modifications

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.

(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—

  (a)

  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 provisions mentioned in paragraphs (i) to (v) 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 [1973 c. 38.] 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 [1993 c. 8.] 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)The Department may by regulations make—

(a)such transitional provision,

(b)such consequential provision, or

(c)such savings,

as it considers necessary or expedient in preparation for, or in connection with, the coming into operation of any provision which comes into operation when paragraph 3 or 4 ceases to have effect or the operation of any provision affected by that paragraph during any period when that paragraph has effect in relation to it.

(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 [1992 c. 40.] Friendly Societies Act 1992 or in any other Act.

Rule against perpetuities

2Section 159(9) shall be omitted.

Limited price indexation

3(1)Sections 98 to 103 shall have effect only for the purposes of section 104.

(2)In section 178(3), the words “ 100(8)” and the words from “or, in” to “determined” and the words following paragraph (b) shall be omitted.

Guaranteed minimum for married women and widows paying reduced rate contributions

4(1)In section 9(2)(a), the words from “and does” onwards shall be omitted.

(2)Section 10(3) shall be omitted.

(3)In Schedule 5, paragraph 11 shall be omitted.

Courts and legal services

5Section 107(3)(e) shall be omitted.

Judicial pensions (Northern Ireland)

6Section 107(3)(a) to (d) shall be omitted.

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)Section 107(3)(f) and the word “or” immediately preceding it shall be omitted.

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

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

TABLE OF DERIVATIONS

Notes:

1This Table shows the derivation of the provisions of the consolidation.

2The following abbreviations are used in this Table:—

3The 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).

4The entry “drafting” indicates a provision of a mechanical or editorial nature only affecting the arrangement of the consolidation.

5The 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.