Pensions (No. 2) Act (Northern Ireland) 2008

(103A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of an administration levy. (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this Article is a debt due from the person to the Department. (4) Interest is recoverable by the Department or, if the Department so determines, by the Regulator on the Department's behalf. (5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

4

After Article 164 (calculation, collection and recovery of levies) insert—

(164A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a pension protection levy. (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this Article is a debt due from the person to the Board. (4) Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf. (5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

5

After Article 171 (fraud compensation levy) insert—

(171A) (1) Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a fraud compensation levy. (2) Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable. (3) Interest payable by a person by virtue of this Article is a debt due from the person to the Board. (4) Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf. (5) Without prejudice to the generality of paragraph (1), regulations under this Article may include provision relating to— (a) the collection and recovery of interest; (b) the circumstances in which interest may be waived.

.

6

In Article 191 (the PPF Ombudsman) at the end add—

(5) Where regulations make provision under paragraph (3), Article 103A (interest for late payment of administration levy) applies in relation to the levy as it applies in relation to an administration levy.

.

SCHEDULE 10

PART 1 — PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS

PART 2 — SAFEGUARDED RIGHTS

PART 3 — CONTRACTING-OUT: ABOLITION OF ALL PROTECTED RIGHTS

PART 4 — PENSION COMPENSATION

PART 5 — MISCELLANEOUS

PART 6 — ADDITIONAL PENSIONS

Review of earnings trigger and qualifying earnings band

Review of earnings trigger and qualifying earnings band

Power to specify rounded figures

Test scheme

Alternative quality requirements for UK defined benefits schemes

Quality requirement: UK hybrid schemes

Quality requirement: non-UK occupational pension schemes

Transitional period for defined benefits and hybrid schemes

Effect of freezing order or assessment period

Deduction of contributions

Transitional period for defined benefits and hybrid schemes

Transitional period for defined benefits and hybrid schemes

Right of employee not to be unfairly dismissed

Escalating penalty notices

Escalating penalty notices

Requirement to keep records

Restrictions on agreements to limit operation of this Part

Powers to require information and to enter premises

Principles

Principles

Penalty for disclosure

78A

• (1) This section applies for the purposes of paragraph (a) of the definition of “money purchase benefits” in section 78.

• (2) A benefit other than a pension in payment falls within this section if its rate or amount is calculated solely by reference to assets which (because of the nature of the calculation) must necessarily suffice for the purpose of its provision to or in respect of the member.

• (3) A benefit which is a pension in payment falls within this section if—

• (a) its provision to or in respect of the member is secured by an annuity contract or insurance policy made or taken out with an insurer, and

• (b) at all times before coming into payment the pension was a benefit falling within this section by virtue of subsection (2).

• (4) For the purposes of subsection (2) it is immaterial if the calculation of the rate or amount of the benefit includes deductions for administrative expenses or commission.

• (5) In this section references to a pension do not include income withdrawal or dependants' income withdrawal (within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004).

Functions of the Pensions Ombudsman

Functions of the Pensions Ombudsman

Contracting-out: abolition of all protected rights

Scope of mechanism

“Employer”, “worker” and related expressions

Power to create exceptions from the employer duties etc.

“Employer”, “worker” and related expressions

Creation of pension compensation debits and credits

Creation of pension compensation debits and credits

Supply of information about pension compensation sharing

Additional pension: upper accrual point to replace upper earnings limit from 2009–10

Official pensions: adjustment of increases in survivors' pensions

Intervention by the Regulator where scheme's technical provisions improperly determined

Disclosure of information relating to state pension credit recipients

Orders and regulations: supplementary

Repeals

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

1

The repeals of—

• (a) section 37(1ZA) of the Pension Schemes Act,

• (b) The definition of “the flat rate introduction year” in section 176(1) of that Act, and

• (c) paragraph 34 of Schedule 1 to the Pensions Act (Northern Ireland) 2008 (c. 1),

have effect in relation to 2009–10 and subsequent tax years.

2

The repeals of—

• (a) paragraph 2(6) of Schedule 3 to the Pension Schemes Act, and

• (b) paragraph 36 of Schedule 1 to the Pensions Act (Northern Ireland) 2008,

have effect in relation to payments made in a tax week falling in 2009–10 or any subsequent tax year.

Editorial notes

[^c19555461]: S. 2 partly in force; s. 2 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555471]: S. 3 partly in force; s. 3 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555481]: S. 4 partly in force; s. 4 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555491]: S. 5 partly in force; s. 5 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555501]: S. 6 partly in force; s. 6 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555541]: S. 7 partly in force; s. 7 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555551]: S. 8 partly in force; s. 8 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555561]: S. 9 partly in force; s. 9 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555571]: S. 10 partly in force; s. 10 in force for certain purposes at Royal Assent see s. 118(2)

[^c19555581]: S. 11 partly in force; s. 11 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557671]: S. 12 partly in force; s. 12 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557701]: S. 13 partly in force; s. 13 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557711]: S. 14 partly in force; s. 14 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557721]: S. 15 partly in force; s. 15 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557771]: S. 16 partly in force; s. 16 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557821]: S. 17 partly in force; s. 17 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557851]: S. 18 partly in force; s. 18 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557901]: S. 20 partly in force; s. 20 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557911]: S. 21 partly in force; s. 21 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557941]: S. 22 partly in force; s. 22 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557951]: S. 23 partly in force; s. 23 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557961]: S. 24 partly in force; s. 24 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557971]: S. 25 partly in force; s. 25 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557981]: S. 26 partly in force; s. 26 in force for certain purposes at Royal Assent see s. 118(2)

[^c19557991]: S. 27 partly in force; s. 27 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558011]: S. 28 partly in force; s. 28 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558021]: S. 29 partly in force; s. 29 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558041]: S. 30 partly in force; s. 30 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558131]: S. 32 partly in force; s. 32 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558141]: S. 33 partly in force; s. 33 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558151]: S. 37 partly in force; s. 37 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558171]: S. 38 partly in force; s. 38 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558191]: S. 40 partly in force; s. 40 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091481]: Words in s. 40(5)(g) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 29 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558201]: S. 41 partly in force; s. 41 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091501]: Words in s. 41(2)(b) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 30 (with Sch. 2); S.R. 2010/101, art. 2

[^c22091521]: Words in s. 41(6)(f) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 30 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558231]: S. 43 partly in force; s. 43 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091531]: S. 44: words in heading substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(a) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091541]: Words in s. 44(1) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(b) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091551]: Words in s. 44(3) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(b) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091561]: S. 44(4A) inserted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 31(c) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091571]: S. 44(5) repealed (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2

[^c22091581]: S. 44(6) repealed (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558251]: S. 52 partly in force; s. 52 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091591]: S. 53: words in heading substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 32 (with Sch. 2); S.R. 2010/101, art. 2

[^c22091601]: Words in s. 53(2) substituted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 32 (with Sch. 2); S.R. 2010/101, art. 2

[^c19558271]: S. 54 partly in force; s. 54 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558321]: S. 58 partly in force; s. 58 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558331]: S. 59 partly in force; s. 59 in force for certain purposes at Royal Assent see s. 118(2)

[^c22091611]: Art. 65(1)-(5) repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c22091691]: Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c22091711]: Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c22091721]: Arts. 66-68 repealed (5.7.2010) by Personal Accounts Delivery Authority Winding Up (Consequential Provisions) Order (Northern Ireland) 2010 (S.R. 2010/212), art. 2(b)

[^c19558351]: S. 75 partly in force; s. 75 in force for certain purposes at Royal Assent see s. 118(2)

[^c19558361]: S. 77 partly in force; s. 77 in force for certain purposes at Royal Assent see s. 118(2)

[^c21421011]: S. 78 wholly in operation at 5.7.2010; s. 78 in operation for certain purposes at Royal Assent see s. 118(2); s. 78 in operation at 5.7.2010 in so far as not already in operation by S.R. 2010/50, art. 2(2)

[^c22750461]: Words in s. 78 substituted (retrospectively) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 27(3)(6), 34(3); S.R. 2014/203, art. 2

[^c22750481]: S. 78A inserted (retrospectively) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 27(3)(6), 34(3); S.R. 2014/203, art. 2

[^c21480631]: S. 80 partly in operation; s. 80 not in operation at Royal Assent see s. 118(1); s. 80 in operation for certain purposes at 6.4.2009 by S.R. 2009/22, art. 2(2)(c); s. 80(1) in operation for certain purposes at 6.4.2009 by S.R. 2009/147, art. 3

[^c19554981]: S. 86 wholly in operation; s. 86 in operation for certain purposes at Royal Assent see s. 118(2); s. 86 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555031]: S. 89 wholly in operation; s. 89 in operation for certain purposes at Royal Assent see s. 118(2); s. 89 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555061]: S. 90 wholly in operation; s. 90 in operation for certain purposes at Royal Assent see s. 118(2); s. 90 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555081]: S. 92 wholly in operation; s. 92 in operation for certain purposes at Royal Assent see s. 118(2); s. 92 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555091]: S. 93 wholly in operation; s. 93 in operation for certain purposes at Royal Assent see s. 118(2); s. 93 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555101]: S. 94 wholly in operation; s. 94 in operation for certain purposes at Royal Assent see s. 118(2); s. 94 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555111]: S. 95 wholly in operation; s. 95 in operation for certain purposes at Royal Assent see s. 118(2); s. 95 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555121]: S. 96 wholly in operation; s. 96 in operation for certain purposes at Royal Assent see s. 118(2); s. 96 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19555131]: S. 97 wholly in operation; s. 97 in operation for certain purposes at Royal Assent see s. 118(2); s. 97 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c22545831]: S. 99 wholly in operation; s. 99 not in operation at Royal Assent see s. 118(1); s. 99 in operation for certain purposes at 16.3.2011 by S.R. 2011/108, art. 2(1)(b); s. 99 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c21480671]: S. 100 partly in operation; s. 100 not in operation at Royal Assent see s. 118(1); s. 100 in operation for certain purposes at 1.4.2009 by S.R. 2009/147, art. 2(b)

[^c19555141]: S. 103 wholly in operation at 29.6.2009; s. 103 in operation for certain purposes at Royal Assent see s. 118(2)(3); s. 103 in operation at 29.6.2009 in so far as not already in operation by S.R. 2009/249, art. 2(a)

[^c22091771]: S. 104 partly in operation; s. 104 not in operation at Royal Assent see s. 118(1); s. 104 in operation for certain purposes at 26.2.2010 by S.R. 2010/50, art. 2(1)(b)

[^c19559891]: S. 116 partly in operation; s. 116 in operation for certain purposes at Royal Assent, see s. 118(2)(3); s. 116 in operation for certain purposes at 6.4.2009 by S.R. 2009/22, art. 2(2)(d); s. 116 in operation for certain purposes at 6.4.2011 by S.R. 2011/108, art. 2(2), Sch.

[^c22091881]: S. 117(1): definition of "First-tier Tribunal" and "Upper Tribunal" inserted (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 33(a) (with Sch. 2); S.R. 2010/101, art. 2

[^c22091901]: S. 117(1): definition of "Tribunal Procedure Rules" added (6.4.2010) by Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4), ss. 3(1), 5(2), Sch. 1 para. 33(b) (with Sch. 2); S.R. 2010/101, art. 2

[^c21481561]: S. 118(1) power partly exercised: 26.1.2009 and 6.4.2009 appointed for specified provisions by S.R. 2009/22, art. 2 S. 118(1) power partly exercised: 1.4.2009 and 6.4.2009 appointed for specified provisions by S.R. 2009/147, arts. 2, 3 S. 118(1) power partly exercised: 29.6.2009 appointed for specified provisions by S.R. 2009/249, art. 2 S. 118(1) power partly exercised: 26.2.2010 and 5.7.2010 appointed for specified provisions by S.R. 2010/50, art. 2 S. 118(1) power partly exercised: 16.3.2011 and 6.4.2011 appointed for specified provisions by S.R. 2011/108, art. 2, Sch. S. 118(1) power partly exercised: 3.1.2012 appointed for specified provisions by S.R. 2011/441, art. 2

[^c19553501]: Sch. 4 para. 5 wholly in operation; Sch. 4 para. 5 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 5 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19553621]: Sch. 4 para. 7 wholly in operation; Sch. 4 para. 7 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 7 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19553671]: Sch. 4 para. 9 wholly in operation; Sch. 4 para. 9 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 9 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19553681]: Sch. 4 para. 10 wholly in operation; Sch. 4 para. 10 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 10 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19553711]: Sch. 4 para. 17 wholly in operation; Sch. 4 para. 17 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 17 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19553741]: Sch. 4 para. 18 wholly in operation; Sch. 4 para. 18 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 18 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c19553751]: Sch. 4 para. 19 wholly in operation; Sch. 4 para. 19 in operation for certain purposes at Royal Assent see s. 118(2); Sch. 4 para. 19 in operation at 6.4.2011 in so far as not already in operation by S.R. 2011/108, art. 2(2), Sch.

[^c22091941]: Words in Sch. 5 para. 3 substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(5), Sch. 18 para. 173(a) (with arts. 28-31); S.I. 2010/977, art. 1(2)

[^c22091951]: Words in Sch. 5 para. 3 substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(5), Sch. 18 para. 173(b) (with arts. 28-31); S.I. 2010/977, art. 1(2)

[^c22092011]: Words in Sch. 5 para. 7 substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(5), Sch. 18 para. 174(a) (with arts. 28-31); S.I. 2010/977, art. 1(2)

[^c22092021]: Words in Sch. 5 para. 7 substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(5), Sch. 18 para. 174(b) (with arts. 28-31); S.I. 2010/977, art. 1(2)

[^c22092101]: Words in Sch. 5 para. 15 substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(5), Sch. 18 para. 175(a) (with arts. 28-31); S.I. 2010/977, art. 1(2)

[^c22092111]: Words in Sch. 5 para. 15 substituted (12.4.2010) by Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), arts. 1(2), 15(5), Sch. 18 para. 175(b) (with arts. 28-31); S.I. 2010/977, art. 1(2)

[^c21481121]: Sch. 6 para. 13 partly in operation; Sch. 6 para. 13 not in operation at Royal Assent see s. 118(1); Sch. 6 para. 13 in operation for certain purposes at 1.4.2009 by S.R. 2009/147, art. 2(a)(ii)

[^c21481451]: Sch. 6 para. 14 partly in operation; Sch. 6 para. 14 not in operation at Royal Assent see s. 118(1); Sch. 6 para. 14 in operation for certain purposes at 1.4.2009 by S.R. 2009/147, art. 2(a)(iii)

[^c19553801]: Sch. 7 para. 6 partly in force; Sch. 7 para. 6 in force for certain purposes at Royal Assent see s. 118(2)(5)

[^c19553941]: Sch. 8 para. 1 wholly in operation at 29.6.2009; Sch. 8 para. 1 in operation for certain purposes at Royal Assent see s. 118(2)(3); Sch. 8 para. 1 in operation at 29.6.2009 in so far as not already in operation by S.R. 2009/249, art. 2(b)(ii)

[^c19553991]: Sch. 8 para. 2 wholly in operation at 29.6.2009; Sch. 8 para. 2 in operation for certain purposes at Royal Assent see s. 118(2)(3); Sch. 8 para. 2 in operation at 29.6.2009 in so far as not already in operation by S.R. 2009/249, art. 2(b)(ii)

[^c19554001]: Sch. 8 para. 8 wholly in operation at 29.6.2009; Sch. 8 para. 8 in operation for certain purposes at Royal Assent see s. 118(2)(3); Sch. 8 para. 8 in operation at 29.6.2009 in so far as not already in operation by S.R. 2009/249, art. 2(b)(ii)

[^c19554011]: Sch. 8 para. 15 wholly in operation at 29.6.2009; Sch. 8 para. 15 in operation for certain purposes at Royal Assent see s. 118(2)(3); Sch. 8 para. 15 in operation at 29.6.2009 in so far as not already in operation by S.R. 2009/249, art. 2(b)(ii)

[^c22092211]: Sch. 9 para. 2 partly in operation; Sch. 9 para. 2 not in operation at Royal Assent see s. 118(1); Sch. 9 para. 2 in operation for certain purposes at 26.2.2010 by S.R. 2010/50, art. 2(1)(a)

[^c19554171]: Sch. 10 Pt. 5 partly in operation; Sch. 10 Pt. 5 in operation for certain purposes at Royal Assent see s. 118(2)(3)(c); Sch. 10 Pt. 5 in operation for certain purposes at 6.4.2009 by S.R. 2009/22, art. 2(2)(d)

[^c19554321]: Sch. 10 Pt. 6 partly in force; Sch. 10 Pt. 6 in force for certain purposes at Royal Assent see s. 118(2)(5)

[^key-827e87d120ecee8d026f568103e91808]: S. 49 in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(a)

[^key-e1d94c0b7d00b150074cfac7b9216d78]: S. 83 in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(b)

[^key-7afdd83e75f3caeef478e0726463e269]: Sch. 3 para. 1 in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(i)

[^key-a95c8b450243e60b6cfa55b4ff79cc0e]: Sch. 3 para. 2 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(ii)

[^key-f1687f7169c5ad1eaddc8e96a674359a]: Sch. 3 para. 3 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(ii)

[^key-53523d175126122cce5b82201e29b008]: Sch. 3 para. 4(1) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(iii)

[^key-0e3c700b77f3d95cebae9847cbee3d95]: Sch. 3 para. 4(2)(a)(c) (3)(a) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(iv)

[^key-a9d92d6590da7bce17ce4dce65173b0d]: Sch. 3 para. 4(2)(b) (3)(b) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(iv)

[^key-abd88ff32a66c4bcd89a2cb9cb113acb]: Sch. 3 para. 5 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(v)

[^key-a8d529daa09984b9beb79116cff2b4a8]: Sch. 3 para. 6(1) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(vi)

[^key-eaa063a6dd2419e6fa3a3770c3d93225]: Sch. 3 para. 6(2) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(vii)

[^key-b45cd371a3bf54ea851e1078e136e2d0]: Sch. 3 para. 7(b) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(viii)

[^key-aa6c02bbe395eda8063146ee7026db71]: Sch. 3 para. 8(b) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(ix)

[^key-b878da319bf33dfa3a5544d71200a8ea]: Sch. 3 para. 9(1) in operation at 3.1.2012 for specified purposes by S.R. 2011/441, art. 2(c)(x)

[^key-3273d4721fc57cb67dad3b967a5da7b4]: Sch. 3 para. 9(2)(a)(b)(d) (3) in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(xi)

[^key-6eba9550614577d69e26f110d76f3010]: Sch. 3 para. 11 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(xii)

[^key-6602e93c70744b5a11ed5451b346dbed]: Sch. 3 para. 12 in operation at 3.1.2012 by S.R. 2011/441, art. 2(c)(xii)

[^key-5be424a5d6b790422c4db32d9537a92a]: S. 85 in operation at 6.4.2012 by S.R. 2012/119, art. 2(a)

[^key-e434f9be8aaa4a1f357c25e40f7f939f]: S. 116 in operation at 6.4.2012 for specified purposes by S.R. 2012/119, art. 2(b)

[^key-b94eab91b93695e91d88416205f33cb1]: Sch. 10 Pt. 3 in operation at 6.4.2012 by S.R. 2012/119, art. 2(c)

[^key-b859a4f636417aae19b5708060e9bcb3]: S. 20(2) omitted (6.4.2012) by virtue of The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012 (S.R. 2012/120), regs. 1(a), 3(2)

[^key-bd2f934d8147c9cbba781f2bf865c272]: S. 26(8) omitted (6.4.2012) by virtue of The Pensions (2008 Act) (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Provisions) Regulations (Northern Ireland) 2012 (S.R. 2012/120), regs. 1(a), 3(3)

[^key-9b1e5fcef5c96e51099cde6e6b2f4cb3]: S. 2(1): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))

[^key-39b9051106ef0c9cde12233a428ccf9d]: S. 3(2): power to exclude conferred by S.I. 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))

[^key-2ac8e4906a8b23f1e48e90168237eeb4]: S. 5(2): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))

[^key-750994587407294643433f2eadf3af3d]: S. 7(3): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))

[^key-0e3f068689aa552f6b7b8de322d768b3]: S. 9(2): power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))

[^key-d71300962a592a554ac56b8e530eb9e2]: S. 54: power to exclude conferred by SI 2005/255 (N.I. 1), art. 268A (as inserted (2.6.2012 for specified purposes) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 19, 34(1)(3))

[^key-1e4d350dbbc3a9d7f21c7e37d3e86faf]: S. 15A inserted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 10, 34(1)(3); S.R. 2012/233, art. 2(1)(a)

[^key-5aa7d23899b9fc0af6f01511b27397e2]: S. 28 heading substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(2), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-9d5f120ab0e592f6cc3d3a19fe17406f]: Words in s. 28(1) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(3), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-a922e2a4c31c010f74da7353d6324a52]: S. 28(1A) inserted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(4), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-e1d8423e88246f2fac23ad7e84450465]: Words in s. 28(2) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(5)(a), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-c470da0d62fe3aa481ac7841872130cc]: Words in s. 28(2) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(5)(b), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-f72b1982163615e04dfb8a5b7a28b76a]: S. 28(2)(b) and preceding word added (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(5)(c), 34(1)(3); S.R. 2012/233, art. 2(1)(b)S.R. 2012/233, art. 2(1)(b)

[^key-62b92e83b5fd61543d795031eea07214]: Words in s. 28(6)(e) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(6)(a), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-0c7d03cdff7e91a9756eea3b3e34bf35]: Words in s. 28(6)(f) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(6)(b), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-773debb42d1e70201fd21b96395a64bc]: S. 28(3A) inserted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(2), 34(1)(3); S.R. 2012/233, art. 2(1)(c)

[^key-b022f5bc3345a10d3e66125046716db6]: S. 28(4)(d) added (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(3), 34(1)(3); S.R. 2012/233, art. 2(1)(c)

[^key-5a2319f725fb75948036ec189ba94b96]: Words in s. 28(6)(e) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(4), 34(1)(3); S.R. 2012/233, art. 2(1)(c)

[^key-f5f7d05b6b23ff92b6f45c99d75541a5]: Words in s. 28(6)(f) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(4), 34(1)(3); S.R. 2012/233, art. 2(1)(c)

[^key-ea3278fb33fa8c723bbc7d888afd4668]: Words in s. 28(8) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(5)(a), 34(1)(3); S.R. 2012/233, art. 2(1)(c)

[^key-b3a21f0a7eff832ce1f09f049182b74a]: S. 28(8)(b) and preceding word added (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 14(5)(b), 34(1)(3); S.R. 2012/233, art. 2(1)(c)

[^key-8fc01b778837ba7fbe4dafdc390849e0]: Words in s. 32(1)(b) substituted (2.6.2012 for specified purposes, 7.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 13(7), 34(1)(3); S.R. 2012/233, art. 2(1)(b)

[^key-22a5e84b2e2272299da60f0745f9b0b6]: Words in s. 14 heading inserted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 9(1), 34(3); S.R. 2012/233, art. 2(2)(d)

[^key-bf10fff66f8cfabfb435406e13452bcf]: Words in s. 14 inserted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 9(1), 34(3); S.R. 2012/233, art. 2(2)(d)

[^key-f507f61a02d021176a4a613481c80097]: S. 13 crossheading substituted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 9(2), 34(3); S.R. 2012/233, art. 2(2)(d)

[^key-81e8d640b10022d917c7ddc8d8f9d0af]: Sch. 6 paras. 10-11 (never in operation) omitted (7.6.2012) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), s. 34(3), Sch. 4 para. 20; S.R. 2012/233, art. 2(2)(k)(iv)

[^key-f93ff3c3ae7259961430540b4963c781]: Words in s. 59(1)(c) substituted (7.6.2012) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 33(2), 34(3); S.R. 2012/233, art. 2(2)(i)

[^key-1fb92e8c9bd429735310adbbf1f56399]: S. 14 in operation at 8.6.2012 in so far as not already in operation by S.R. 2012/236, art. 2(a)

[^key-2c711e6718b753abb64655e89901ee43]: S. 28 in operation at 8.6.2012 in so far as not already in operation by S.R. 2012/236, art. 2(b)

[^key-07d84a88c5d1f2e32376b81ec4877bb1]: S. 2(3) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(1), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-54beff8d783568b4c6de5954b9760319]: S. 5(1A)-(1B) inserted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(2), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-eae19843f64f64714cd63098d982b0a9]: Words in s. 5(8) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(4), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-af8040228068ca59dca5a5fc495c8127]: Words in s. 6(4)(a) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-e11cd4c9876da3d47d0e3f1ee23eadb7]: Words in s. 6(4)(a) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-f2361d6b9f82ab474c1732db29b39fc4]: Words in s. 6(4)(b) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(c), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-545ac0841a507d1ebd535c9a603fea64]: Word in s. 6(4)(c) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(5)(d), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-04aee7d7bcf3013632f17392564a4a78]: Words in s. 54(1)(a) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(6)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-df9729d61ca2a494678974ebdd13ac90]: Words in s. 54(1)(b) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 5(6)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-4f2ba5c18b4be6f3ef3e3daccba2c833]: Words in s. 3(7) added (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(1), 34(1)(3); S.R. 2012/265, art. 2(1)(b)

[^key-89f4d86164d443af39c5a6794bbefdaa]: S. 4 substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(2), 34(1)(3); S.R. 2012/265, art. 2(1)(b)

[^key-ae3396fd5ab9cff06d1199552513f3dd]: S. 5(5) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(3), 34(1)(3); S.R. 2012/265, art. 2(1)(a)

[^key-e89e45c3bcafbb89fe066b3160dd5257]: S. 6(3) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(b)

[^key-40b599d6984e1e0d1742e20bfd6784b7]: S. 6(6) omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(a), 34(1)(3); S.R. 2012/265, art. 2(1)(b)

[^key-8d865480444c355dbcb1d79ad1a46044]: Words in s. 6(4) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(b), 34(1)(3); S.R. 2012/265, art. 2(1)(b)

[^key-99dd2e97f39780580aff96bbed82ea52]: Words in s. 6(5) substituted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(4)(c), 34(1)(3); S.R. 2012/265, art. 2(1)(b)

[^key-5c42dfd9eb8cf3239359bf0b9db982ee]: S. 7(2)(b) and preceding word omitted (2.6.2012 for specified purposes, 30.6.2012 in so far as not already in operation) by virtue of Pensions Act (Northern Ireland) 2012 (c. 3), ss. 7(5), 34(1)(3); S.R. 2012/265, art. 2(1)(b)