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Pension Schemes (Northern Ireland) Act 1993

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Version Superseded: 06/04/2016

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59 Further provisions concerning calculations relating to premiums.N.I.

(1)The following amounts shall be certified by the [F1Inland Revenue]

F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3(b)the sum of the amounts specified in section 54(4);]

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

(d)the amount mentioned in section 57(2).

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)If the [F1Inland Revenue]

F5(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)[F6are satisfied] that records of earnings relevant for determining the amount mentioned in [F7section 54(4)] have not been maintained or retained or are otherwise unobtainable,

then the [F1Inland Revenue] may for that purpose—

(i)compute, in such manner as [F8they think] fit, an amount which shall be regarded as the amount of those earnings; or

(ii)take their amount to be such sum as [F9they may] specify in the particular case,

F10. . ..

F11(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)For the purposes of subsection (1) the [F1Inland Revenue] may make such adjustments as [F8they think] necessary for avoiding fractional amounts.

Textual Amendments

F1Words in s. 59(1)(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(2); S.R. 1999/149, art. 2(c), Sch. 2

F3S. 59(1)(b) substituted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(3) (with s. 83(6))

F6Words in s. 59(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(3); S.R. 1999/149, art. 2(c), Sch. 2

F7Words in s. 59(3)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(ii); S.R. 1997/192, art. 2(b)

F8Words in s. 59(3)(5) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(3)(4); S.R. 1999/149, art. 2(c), Sch. 2

F9Words in s. 59(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 67(3); S.R. 1999/149, art. 2(c), Sch. 2

Modifications etc. (not altering text)

C1S. 59 modified (6.4.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

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