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

[^key-ff052a70695e2db8a7ccfabca0bedcf4]: Sch. 4 para. 18 modified (10.3.2017) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 20 para. 22(2) (with Sch. 20 paras. 9, 11); S.R. 2017/44, art. 5(a)

[^key-d0b81239429e49a39030dcad005f5c39]: S. 100 in operation at 2.2.2018 for specified purposes by S.R. 2018/23, art. 2

[^key-380566c336f07eb3ec84d7eb3a982b81]: Sch. 6 para. 15 in operation at 2.2.2018 by S.R. 2018/23, art. 2

[^key-550c6183345ed3e41eacc0d86ec24403]: S. 3(6B) modified (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 3

[^key-342ebe2844d52c4ce04f8c01df7cecb7]: S. 5(7B) modified (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 3

[^key-2f7388ed171f3395121a00e9de5e2dd6]: S. 13(2) modified (6.4.2018) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2018 (S.R. 2018/52), arts. 1(1), 3

[^key-e68daf045c9cda19292b5b10b32637f9]: Words in s. 58(3) substituted (27.1.2020) by Employment Act (Northern Ireland) 2016 (c. 15), s. 29(2), Sch. 1 para. 6; S.R. 2020/1, art. 2(m)

[^M_C_eb236a38-dcd0-455a-9c56-a29e90cd10c1]: S. 5(7B) modified (6.4.2019) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2019 (S.R. 2019/30), arts. 1(1), 3

[^M_C_6a4399d9-dc1e-464b-e421-3cd079c4959a]: S. 3(6B) modified (6.4.2019) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2019 (S.R. 2019/30), arts. 1(1), 3

[^key-00d230f4996e4931589e9a10da29e3d2]: S. 3(6B) modified (6.4.2020) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2020 (S.R. 2020/51), arts. 1(1), 3

[^key-5be2bb88b30499f575af93d1e3664fb5]: S. 5(7B) modified (6.4.2020) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2020 (S.R. 2020/51), arts. 1(1), 3

[^key-2bf983393abfeb5d455c02065cccfa93]: S. 13(2) modified (6.4.2020) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2020 (S.R. 2020/51), arts. 1(1), 3

[^key-3c9e9b0e9645e80fe3299e3cfeb51ff5]: Sum in s. 13(1)(a) substituted (6.4.2020) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2020 (S.R. 2020/51), arts. 1(1), 2

[^key-45905e2653d6c74f5214e5cba215c910]: S. 18(b) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 6(2)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^key-8bb5e67595c681569e991aefea31e687]: Words in s. 18(c) substituted (31.12.2020) by The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 6(2)(b); 2020 c. 1, Sch. 5 para. 1(1)

[^key-6596fe429eae577ceb22e3665c3082d1]: Words in s. 78 omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 6(3); 2020 c. 1, Sch. 5 para. 1(1)

[^key-f9cf8c883f83a82478008dfeace63f3e]: S. 3(6B) modified (6.4.2021) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2021 (S.R. 2021/66), arts. 1(1), 3

[^key-f162af4003335885e567622616577a3d]: S. 5(7B) modified (6.4.2021) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2021 (S.R. 2021/66), arts. 1(1), 3

[^key-b903f8d531d3480d8b834b60398cef82]: S. 13(2) modified (6.4.2021) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2021 (S.R. 2021/66), arts. 1(1), 3

[^key-7b78cb43ae2d4a0a2cc69ec66e078162]: Sum in s. 13(1)(b) substituted (6.4.2021) by The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order (Northern Ireland) 2021 (S.R. 2021/66), arts. 1(1), 2

[^key-d4488105d3e04631927a54b435ae1363]: S. 42 applied (1.9.2021 for specified purposes, 1.10.2021 in so far as not already in operation) by S.I. 2005/255 (N.I. 1), art. 72A(5)(a) (with art. 72A(6)) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 11; S.R. 2021/240, art. 2(1)(f); S.R. 2021/271, art. 2(5)(c) (with art. 5))

[^key-d4b9705a2486ea3794e67d94455a9696]: S. 42 applied (1.9.2021 for specified purposes, 1.10.2021 in so far as not already in operation) by S.I. 2005/255 (N.I. 1), art. 72B(7)(a) (with art. 72B(8)) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 11; S.R. 2021/240, art. 2(1)(f); S.R. 2021/271, art. 2(5)(c) (with art. 5))

[^key-430323e2582628cc7d4ec4ecd8499b2c]: S. 43 applied (1.9.2021 for specified purposes, 1.10.2021 in so far as not already in operation) by S.I. 2005/255 (N.I. 1), art. 72A(5)(b) (with art. 72A(6)) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 11; S.R. 2021/240, art. 2(1)(f); S.R. 2021/271, art. 2(5)(c) (with art. 5))

[^key-e78745da3bf88a4b9c7efe89d331cbef]: S. 43 applied (1.9.2021 for specified purposes, 1.10.2021 in so far as not already in operation) by S.I. 2005/255 (N.I. 1), art. 72B(7)(b) (with art. 72B(8)) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 11; S.R. 2021/240, art. 2(1)(f); S.R. 2021/271, art. 2(5)(c) (with art. 5))

[^key-6af13c18cafa14810db169fc22728379]: S. 44 applied (1.9.2021 for specified purposes, 1.10.2021 in so far as not already in operation) by S.I. 2005/255 (N.I. 1), art. 72A(5)(c) (with art. 72A(6)) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 11; S.R. 2021/240, art. 2(1)(f); S.R. 2021/271, art. 2(5)(c) (with art. 5))

[^key-db212805eca3217d8a2d2bd2baff81e2]: S. 44 applied (1.9.2021 for specified purposes, 1.10.2021 in so far as not already in operation) by S.I. 2005/255 (N.I. 1), art. 72B(7)(c) (with art. 72B(8)) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 11; S.R. 2021/240, art. 2(1)(f); S.R. 2021/271, art. 2(5)(c) (with art. 5))

[^key-6589e0b7636730ab2fafd09561557f1d]: S. 13(3)(eb) inserted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), s. 5(5), Sch. para. 35; S.R. 2022/136, art. 3

[^key-2fd37e2ceaa73fc638995ba555cdbbc8]: S. 42 applied (10.8.2021 for specified purposes, 16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), ss. 17(5)(a), 44(1)(a)(iii) (with transitional provisions in S.R. 2021/234, art. 3); S.R. 2022/110, art. 2(a)(b)

[^key-67a7c675f7630e969da77ef76ec25f75]: S. 43 applied (10.8.2021 for specified purposes, 16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), ss. 17(5)(b), 44(1)(a)(iii) (with transitional provisions in S.R. 2021/234, art. 3); S.R. 2022/110, art. 2(a)(b)

[^key-5abcda6c889a972f186eaf18ced8515c]: S. 44 applied (10.8.2021 for specified purposes, 16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), ss. 17(5)(c), 44(1)(a)(iii) (with transitional provisions in S.R. 2021/234, art. 3); S.R. 2022/110, art. 2(a)(b)

[^key-b000eabf6f17336c4b56b37edf07715d]: S. 42 applied (10.8.2021 for specified purposes, 16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), ss. 18(7)(a), 44(1)(a)(iii) (with transitional provisions in S.R. 2021/234, art. 3); S.R. 2022/110, art. 2(a)(b)

[^key-86d8231982887a33c08362578561a242]: S. 43 applied (10.8.2021 for specified purposes, 16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), ss. 18(7)(b), 44(1)(a)(iii) (with transitional provisions in S.R. 2021/234, art. 3); S.R. 2022/110, art. 2(a)(b)

[^key-cbaee77006edec4361b4a592117e9810]: S. 44 applied (10.8.2021 for specified purposes, 16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), ss. 18(7)(c), 44(1)(a)(iii) (with transitional provisions in S.R. 2021/234, art. 3); S.R. 2022/110, art. 2(a)(b)

[^key-9c9aaee78691a7b37bf72565992872a5]: Words in s. 31(3) added (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 20(a); S.R. 2022/110, art. 2(a)(b)

[^key-b508015949b973e30fdea39b669211c3]: Words in s. 31(3) added (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 20(b); S.R. 2022/110, art. 2(a)(b)

[^key-bab1d20717b13118478b083b895d06e1]: Words in s. 31 heading substituted (11.2.2021 for specified purposes) by Pension Schemes Act 2021 (c. 1), s. 131(2)(a)(3)(a), Sch. 6 para. 22(2) and (16.3.2022 for specified purposes, 6.4.2022 in so far as not already in operation) by Pension Schemes Act (Northern Ireland) 2021 (c. 6), s. 44(2), Sch. 3 para. 20(c); S.R. 2022/110, art. 2(a)(b)

[^key-36b1a678f296be55f7b0748cf0e3cc62]: Word in s. 40(1) omitted (28.7.2022) by virtue of Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 30(a); S.R. 2022/197, art. 2(b)

[^key-055e2f3554b8412c4acc0af9b85f7f1a]: S. 40(1)(e) and word inserted (28.7.2022) by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 30(b); S.R. 2022/197, art. 2(b)

[^key-ebf96abe39bbfb9727531058ff9d9d3b]: Word in s. 41(1) omitted (28.7.2022) by virtue of Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 31(a); S.R. 2022/197, art. 2(b)

[^key-09ddd416f6fd3b07c13056c249e9e617]: S. 41(1)(e) and word inserted (28.7.2022) by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 31(b); S.R. 2022/197, art. 2(b)

[^key-f09fa1c68ac34b03728f46f5f509c168]: Words in s. 78 inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 6(2); S.R. 2022/197, art. 3(a)

[^key-45887e9ec2b60c4a2a2bfbb4bc27794e]: Words in s. 78 substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 6(3)(a); S.R. 2022/197, art. 3(a)

[^key-6b2f6c6080b5be059ee6110837e19ae0]: Words in s. 78 inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 6(3)(b); S.R. 2022/197, art. 3(a)

[^key-e7f18267fe6549da7b949c3a33a71550]: Words in s. 78A(1) substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 4 para. 7; S.R. 2022/197, art. 3(a)

[^key-758d6e51bce1b2587fcf21aebb579f0b]: Words in s. 31 heading heading substituted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 6 para. 22(2); S.R. 2022/197, art. 3(a)

[^key-8128d99409712f789e56ff9da0cfdbc8]: Word in s. 31(3) omitted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by virtue of Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 6 para. 22(3)(a)(i); S.R. 2022/197, art. 3(a)

[^key-ec099ad180b33768e8114850738e7abf]: Words in s. 31(3) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 6 para. 22(3)(a)(ii); S.R. 2022/197, art. 3(a)

[^key-75501740d20da0144fc10244dad7397a]: Words in s. 31(3) inserted (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in operation) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 6 para. 22(3)(b); S.R. 2022/197, art. 3(a)

[^key-ff24d6725ee61d2ed67e5c28f53a8279]: Sch. 4 para. 18(2) omitted (31.12.2023) by virtue of The Pensions (Pension Protection Fund Compensation) (Northern Ireland) Regulations 2023 (S.I. 2023/1312), regs. 1(2), 4

[^key-5f7ba8e4f33ffcc5c5c46e1db5848fd2]: Sch. 4 para. 12(1)(d) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 12(a)

[^key-f5fd390fe49f98ed5dac3db53d485836]: Words in Sch. 4 para. 12(4) omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 12(b)

Disclosure of tax information etc.

Penalty for disclosure

Principles

Scope of mechanism

Agency workers

Consolidation of additional pension

Effect of entitlement to guaranteed minimum pension

Discharge of liability

Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions

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

Disclosure of information relating to state pension credit recipients

Disclosure of information relating to state pension credit recipients

Repeals

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

15A

• (1) Whenever the Secretary of State makes an order under section 15A of the Pensions Act 2008 specifying rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) of that Act, the Department may make an order specifying corresponding rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) of this Act.

• (2) A rounded figure so specified applies in place of the amount that would otherwise apply.

Test scheme

Quality requirement: UK hybrid schemes

Transitional periods for money purchase and personal pension schemes

Transitional period for defined benefits and hybrid schemes

Effect of freezing order , assessment period or pause order

Deduction of contributions

Escalating penalty notices

Review of notices

Right of employee not to be unfairly dismissed

Penalty for disclosure

Cash equivalents

Pension compensation sharing and attachment on divorce etc.

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

Supply of information about pension compensation sharing

Amendments of Schedule 6 to the 2005 Order

Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions

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

Official pensions: adjustment of increases in survivors' pensions

Disclosure of information relating to state pension credit recipients

Orders and regulations

Pre-consolidation amendments

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

Jobholders

Information to be given to workers

Transitional periods for money purchase and personal pension schemes

Effect of freezing order or assessment period

Effect of freezing order or assessment period

Penalty notices: recovery

Prohibited recruitment conduct

Restrictions on agreements to limit operation of this Part

Disclosure of tax information etc.

Amendments of Schedule 6 to the 2005 Order

Amendments of Schedule 6 to the 2005 Order

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

Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions

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

Official pensions: adjustment of increases in survivors' pensions

Disclosure of information relating to state pension credit recipients

Orders and regulations

Pre-consolidation amendments

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

Reduction of compensation

Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions

Delegation of powers by the Regulator

Disclosure of information relating to state pension credit recipients

113A

In Articles 2(7)(a), 277 and 278 of the 2005 Order (service of documents and electronic working) references to that Order are to be treated as including references to the following provisions of this Act—

• Chapters 2 and 3 of Part 1;

• section 59(1)(c);

• Chapter 1 of Part 3.

Postponement of compensation

16A

• (1) Regulations may prescribe circumstances in which, and conditions subject to which, a person who becomes entitled to periodic compensation under paragraph 4 or 6 may elect to postpone the commencement of periodic compensation under that paragraph.

• (2) Where the commencement of periodic compensation under paragraph 4 or 6 ceases to be postponed, the Board must determine—

• (a) the relevant amount, as at the time the periodic compensation would have commenced if its commencement had not been postponed, and

• (b) the amount in paragraph (a), increased in accordance with actuarial factors published by the Board.

• (3) References in this Schedule to the amount of an actuarial increase under this paragraph are to the difference between the amounts in sub-paragraphs (2)(a) and (2)(b).

• (4) In sub-paragraph (2) the “relevant amount” means (as appropriate)—

• (a) the amount mentioned in paragraph 4(3)(a), or

• (b) the aggregate of the amounts mentioned in paragraph 6(3)(a) and (b).

Transitional periods for money purchase and personal pension schemes

Enforcement of the right

Restrictions on agreements to limit operation of this Part

Restrictions on agreements to limit operation of this Part

Disclosure of tax information etc.

Disclosure of tax information etc.

Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions

Official pensions: adjustment of increases in survivors' pensions

Right of employee not to be unfairly dismissed

Powers to require information and to enter premises

Principles

23A

• (1) The Department may by regulations provide that a defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if any one or more of the following is satisfied—

• (a) the scheme is of a prescribed description and satisfies the quality requirement under section 20 in relation to that jobholder;

• (b) the cost of providing the benefits accruing for or in respect of the relevant members over a relevant period would require contributions to be made of a total amount equal to at least a prescribed percentage of the members' total relevant earnings over that period;

• (c) in the case of each of at least 90% of the relevant members, the cost of providing the benefits accruing for or in respect of the member over a relevant period would require contributions to be made of a total amount equal to at least a prescribed percentage of the member's total relevant earnings over that period.

• (2) For this purpose—

• “contributions” means contributions to the scheme by, or on behalf or in respect of, a relevant member;

• “relevant earnings” means earnings of a prescribed description;

• “relevant members” means members of the scheme of a prescribed description;

• “relevant period” means a period specified in or determined in accordance with the regulations.

• (3) A percentage prescribed under subsection (1)(b) or (c) must be at least 8%.

• (4) Regulations under subsection (1)(b) or (c) may make provision—

• (a) about how to calculate whether the requirement is satisfied, including provision requiring the calculation to be made in accordance with prescribed methods or assumptions;

• (b) requiring benefits of a prescribed description to be disregarded in determining whether the requirement is satisfied;

• (c) that a scheme only satisfies the requirement if the scheme actuary certifies that it does; and for this purpose “scheme actuary” has the prescribed meaning.

• (5) Section 13(3) (meaning of “earnings”) applies for the purposes of this section as it applies for the purposes of that section.

Right of employee not to be unfairly dismissed

Exceptions

69A

• (1) The Department may by regulations provide for exceptions tothe employer duties; and an exception may in particular—

• (a) turn an employer duty into a power;

• (b) be framed by reference to a description of worker, particular circumstances or in some other way.

• (2) But the regulations may not provide for an exception for employers of a particular size.

• (3) Regulations which make provision under subsection (1)(a) may make provision modifying this Part or regulations made under it in connection with that provision.

• (4) The regulations may make provision in connection with the coming to an end of the state of affairs that caused an exception to apply, including provision—

• (a) modifying this Part or regulations made under it in relation to a person;

• (b) for the purpose of putting a person, wholly or partly, in the position he or she would have been in if the exception had never applied.

• (5) In this section “employer duties” means any duty of an employer under any provision of sections 2 to 11 and 54 or of regulations made under those sections.