Pensions Act (Northern Ireland) 2015

In section 132 (annual up-rating of benefits), in subsection (3A), for “the abolition date (as defined in section 176(1) of the Pensions Act)” substitute “ 7 June 2012 (the date appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008) ”.

56

In section 167 (interpretation - general)—

• (a) in the definition of “money purchase contracted-out scheme”, for “section 176A” substitute “ section 3B ”;

• (b) in the definition of “personal pension scheme” for “section 176A(6)” substitute “ section 3B(6) ”.

The Pensions (Northern Ireland) Order 1995 (NI 22)

57

The 1995 Order is amended as follows.

58

• (1) Article 51 (annual increase in rate of pension) is amended as follows.

• (2) For “the appointed day” (in each place) substitute “ 6 April 1997 ”.

• (3) For paragraph (8) substitute—

(8) An occupational pension scheme is a “relevant occupational pension scheme” if— (a) it has not, at any time on or after 6 April 1997, been a salary related contracted-out scheme (see section 3B of the Pension Schemes Act), or (b) it has, at any time on or after 6 April 1997, been a salary related contracted-out scheme but no person is entitled to receive, or has accrued rights to, benefits under the scheme attributable to a period on or after that day when it was such a scheme.

.

59

In Article 54 (Articles 51 to 53: supplementary), in paragraph (3), omit the definition of “the appointed day”.

60

For Article 69 substitute—

(69) (1) The Authority may, on an application made to them by the trustees of a registered pension scheme which is being wound up, make an order— (a) modifying the scheme for the purpose of enabling assets remaining after the liabilities of the scheme have been fully discharged to be distributed to the employer, or (b) authorising the trustees to modify the scheme for that purpose. (2) But the Authority may act under paragraph (1) only if prescribed requirements in relation to the distribution are satisfied. (3) Regulations may make provision requiring applications under paragraph (1) to meet prescribed requirements. (4) Regulations may provide that in prescribed circumstances this Article does not apply to schemes falling within a prescribed class or description or applies to them with prescribed modifications. (5) In this Article “registered pension scheme” means an occupational pension scheme registered under section 153 of the Finance Act 2004 (other than a public service pension scheme).

.

61

In Article 70 (Article 69: supplementary), omit paragraph (3).

62

In Article 71 (effect of orders under Article 69), in paragraph (1)—

• (a) for “sub-paragraph (a)” substitute “ sub-paragraph (b) ”;

• (b) for “sub-paragraph (b)” substitute “ sub-paragraph (a) ”.

63

In Article 72 (modification of public service pension schemes), in paragraph (1), for “Article 69(1)(b)” substitute “ Article 69(1)(a) ”.

64

Articles 133(1), (3) and (5), 134(3) and (4) and 145 (amendments to do with contracting-out) are repealed.

The Employment Rights (Northern Ireland) Order 1996 (NI 16)

65

The Employment Rights (Northern Ireland) Order 1996 is amended as follows.

66

In Article 35 (note to be included in statement of initial employment particulars), omit paragraph (5).

67

In Article 43 (references to industrial tribunals), in paragraph (3), omit sub-paragraph (a) (including the “and” at the end of it).

The Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4)

68

The Child Support, Pensions and Social Security Act (Northern Ireland) 2000 is amended as follows.

69

• (1) Section 38 (disclosure of state pension information) is amended as follows.

• (2) In subsection (3)(d), omit “which is not contracted-out employment”.

• (3) In subsection (11), omit the definition of “contracted-out employment”.

70

Part 2 of Schedule 5 (alternative to anti-franking rules) is repealed.

The Pensions (Northern Ireland) Order 2005 (NI 1)

71

In Article 235 of the 2005 Order (pension protection on transfer of employment: form of protection) in paragraph (2)(c), for the words from “time” to the end substitute “ time the scheme complies with prescribed requirements ”.

The Companies Act 2006 (c. 46)

72

The Companies Act 2006 is amended as follows.

73

In section 140 (interests to be disregarded: employer's rights of recovery under pension scheme or employee's share scheme), omit subsection (2).

74

In section 673 (interests to be disregarded in determining whether company has beneficial interest: employer's charges and other rights of recovery), omit subsection (1)(b).

The Pensions Act (Northern Ireland) 2008 (c. 1)

75

The Pensions Act (Northern Ireland) 2008 is amended as follows.

76

• (1) Section 13 (abolition of contracting-out for defined contribution pension schemes) is amended as follows.

• (2) In subsection (1), for “the abolition date” substitute “ 6 April 2012 ”.

• (3) In subsection (2), omit the definition of “the abolition date”.

• (4) In subsection (4), for “the abolition date” (in each place) substitute “ 6 April 2012 ”.

77

In section 19 (consequential provision, repeals and revocations), in subsection (5), for “the abolition date (within the meaning of section 13)” substitute “ 6 April 2012 ”.

78

• (1) Schedule 4 (abolition of contracting-out for defined contribution pension schemes) is amended as follows.

• (2) In paragraphs 60, 61(1), (2)(a) and (b)(i) and (3), 64 and 65(2) for “the abolition date” (in each place) substitute “ 6 April 2012 ”.

• (3) In paragraph 66 omit the definition of “the abolition date”.

The Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13)

79

The Pensions (No2) Act is amended as follows.

80

For section 21 substitute—

(21) A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the test scheme standard in relation to that jobholder

.

81

In section 22 (test scheme standard), for subsection (2) substitute—

(2) Subject to subsection (3), the relevant members are J and all active members who are jobholders of the same employer as J.

.

SCHEDULE 14

Introduction

1

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

What can the power be used to do?

2

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

3

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

4

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

Creation of exceptions

5

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

Requirement for actuary's certificates

6

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

When can the power be used?

7

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

8

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

Can the power be used more than once?

9

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

Modifications for multi-employer or sectionalised schemes

10

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

The power overrides other legislation

11

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

Procedural requirements and supplementary matters

12

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

13

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

Information

14

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

Definitions

15

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

SCHEDULE 15

The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 4)

1

The Contributions and Benefits Act is amended as follows.

2

In section 43 (persons entitled to more than one retirement pension), in subsection (1) after “subsection (2) below” insert “ and section 61ZC below (which deals with unusual cases involving units of additional pension) ”.

3

In section 44 (Category A retirement pension), in subsection (3)—

• (a) in paragraph (b), at the end insert “ or where the pensioner has one or more units of additional pension ”;

• (b) after paragraph (b) insert—

For units of additional pension, see section 14A.

.

4

• (1) Section 45 (rate of additional pension in a Category A retirement pension) is amended as follows.

• (2) In subsection (1)—

• (a) after “shall be” insert

the sum of the following— (a) in relation to any surpluses in the pensioner's earnings factors,

;

• (b) at the end insert

; and (b) if the pensioner has one or more units of additional pension, a specified amount for each of those units.

.

• (3) In subsection (2), at the end of paragraph (d) insert

; and (e) if the pensioner has one or more units of additional pension, a specified amount for each of those units.

.

• (4) After subsection (2) insert—

(2A) For the purposes of subsections (1)(b) and (2)(e) the “specified amount” is an amount to be specified by the Department in regulations.

.

5

In section 52 (special provision for surviving spouses), after subsection (3) insert—

(3A) In subsection (3) the references to additional pension in a Category A or Category B retirement pension do not include any amount of additional pension attributable to units of additional pension. (3B) If an amount of additional pension in the Category B retirement pension is attributable to units of additional pension, the additional pension in the Category A retirement pension is increased by that amount (in addition to any increase under subsection (3)).

.

6

After section 61 insert—

(61ZA) (1) This section applies to a person who has one or more units of additional pension if the person— (a) is not entitled to a Category A retirement pension, but (b) would be entitled to a Category A retirement pension if the relevant contribution conditions were satisfied. (2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to a Category A retirement pension. (3) But where a person is entitled to a Category A retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension. (4) For units of additional pension, see section 14A. (61ZB) (1) This section applies to a person whose spouse or civil partner died with one or more units of additional pension if the person— (a) is not entitled to a Category B retirement pension as a result of the death, but (b) would be entitled to a Category B retirement pension as a result of the death if the relevant contribution conditions were satisfied. (2) The relevant contribution conditions are to be taken to be satisfied for the purposes of the person's entitlement to that Category B retirement pension. (3) But where a person is entitled to a Category B retirement pension because of this section, the only element of that pension to which the person is so entitled is the additional pension attributable to the units of additional pension. (4) For units of additional pension, see section 14A. (61ZC) (1) Section 43 does not prevent a person from being entitled for the same period to both— (a) a Category A retirement pension because of section 61ZA, and (b) one Category B retirement pension. (2) Section 43 does not prevent a person from being entitled for the same period to both— (a) a Category A retirement pension, and (b) one Category B retirement pension because of section 61ZB (or, if there is more than one such Category B retirement pension, the most favourable of them). (3) Accordingly— (a) in section 43(2)(a) the reference to “a Category A or a Category B retirement pension”, in a case in which subsection (1) or (2) of this section applies, includes “a Category A and a Category B retirement pension”, (b) in sections 43(3)(a) and (aa), 51A and 52 “Category A retirement pension” does not include a pension to which a person is entitled because of section 61ZA, and (c) in sections 43(3)(a) and 52 “Category B retirement pension” does not include a pension to which a person is entitled because of section 61ZB.

.

The Welfare Reform and Pensions (Northern Ireland) Order 1999 (NI 11)

7

In Article 44 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (shareable state scheme rights), in paragraph (2)(a) omit “earnings-related”.

SCHEDULE 16

The Forfeiture (Northern Ireland) Order 1982 (NI 14)

1

In Article 6 of the Forfeiture (Northern Ireland) Order 1982 (Commissioner to decide whether forfeiture rule applies to social security benefits), in the definition of “relevant enactment” in paragraph (5), after the entry relating to Part 1 of this Act (inserted by Schedule 12) insert— “ section 29 of that Act, ”.

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

2

The Contributions and Benefits Act is amended as follows.

3

• (1) Section 20 (descriptions of contributory benefits) is amended as follows.

• (2) In subsection (1), for paragraph (ea) substitute—

(ea) widowed parent's allowance;

.

• (3) In subsection (2), in the definition of “long-term benefit” omit paragraph (bb).

4

• (1) Section 21 (contribution conditions) is amended as follows.

• (2) In the table in subsection (2) omit the entries for bereavement payment and bereavement allowance.

• (3) Omit subsection (4).

5

In section 22 (earnings factors), in subsection (2), after paragraph (c) (inserted by Schedule 12) insert

and (d) establishing entitlement to bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015.

.

6

• (1) Section 23A (contributions credits for relevant parents and carers) is amended as follows.

• (2) In subsection (1) omit paragraph (e).

• (3) In subsection (6)(b) omit “or (e)”.

7

For the italic heading above section 36 substitute “ Bereavement benefits: deaths before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation ”.

8

Section 36 (bereavement payment) is repealed.

9

Section 36A (cases in which sections 37 to 41 apply) is repealed.

10

• (1) Section 37 (widowed mother's allowance) is amended as follows.

• (2) Before subsection (1) insert—

(A1) This section applies only in cases where a woman's husband has died before 9 April 2001.

.

• (3) At the end of the heading insert “ : deaths before 9 April 2001 ”.

11

• (1) Section 38 (widow's pension) is amended as follows.

• (2) Before subsection (1) insert—

(A1) This section applies only in cases where a woman's husband has died before 9 April 2001.

.

• (3) At the end of the heading insert “ : deaths before 9 April 2001 ”.

12

In section 39A (widowed parent's allowance), for subsection (1) substitute—

(1) This section applies where— (a) a person's spouse or civil partner has died before the day on which section 29 of the Pensions Act (Northern Ireland) 2015 comes into operation (but see subsection (1A)), (b) the person has not married or formed a civil partnership after the death but before that day, and (c) the person is under pensionable age on that day. (1A) This section does not apply in cases where a woman's husband has died before 9 April 2001.

.

13

Section 39B (bereavement allowance where no dependent children) is repealed.

14

• (1) Section 39C (rate of widowed parent's allowance and bereavement allowance) is amended as follows.

• (2) Omit subsection (2).

• (3) Omit subsection (5).

• (4) In the heading omit “and bereavement allowance”.

15

In section 48B (Category B retirement pension for widows and widowers), in subsection (8), for “the appointed day (as defined by section 36A(3))” substitute “ 9 April 2001 ”.

16

In section 48BB (Category B retirement pension: entitlement by reference to benefits under section 39A or 39B), in subsection (3)(a)(i), after “bereavement allowance” insert “ under section 39B (before that section was repealed) ”.

17

• (1) Section 60 (complete or partial failure to satisfy contribution condition) is amended as follows.

• (2) In subsection (1) omit paragraph (ab).

• (3) In subsection (3) omit paragraphs (a) and (bb).

18

• (1) Schedule 3 (contribution conditions for entitlement to benefit) is amended as follows.

• (2) Omit paragraph 4 and the italic heading above it.

• (3) Omit paragraphs 7 and 9.

19

In Schedule 4 (rates of benefits etc.) omit Part 2.

The Social Security Administration (Northern Ireland) Act 1992 (c. 8)

20

The Administration Act is amended as follows.

21

• (1) Section 1 (entitlement to benefit dependent on claim) is amended as follows.

• (2) For subsection (2) substitute—

(2) Where under subsection (1) a person is required to make a claim or to be treated as making a claim for a benefit in order to be entitled to it, the person is not entitled to it in respect of any period more than 12 months before the date on which the claim is made or treated as made. (2A) But subsection (2) does not apply— (a) to disablement benefit or reduced earnings allowance, or (b) in a case where a claim for the benefit is made or treated as made by virtue of section 3(2).

.

• (3) In subsection (4), after paragraph (zb) (inserted by Schedule 12) insert—

(zc) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

.

22

In section 2A (claim or full entitlement to certain benefits conditional on work-focused interview), in subsection (2)(c), omit “(other than a bereavement payment)”.

23

• (1) Section 3 (late claims for bereavement benefit where death is difficult to establish) is amended as follows.

• (2) Subsection (3) is repealed.

• (3) After subsection (4) add—

(5) In subsection (2) “bereavement benefit” means— (a) bereavement support payment, or (b) widowed parent's allowance.

.

24

In section 5 (regulations about claims for and payments of benefits), in subsection (2), after paragraph (zb) (inserted by Schedule 12) insert—

(zc) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

.

25

In section 69 (overpayments - general), in subsection (11), before paragraph (b) insert—

(ae) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

.

26

In section 115CA (interpretation of Part 6), in subsection (1), after paragraph (hl) (inserted by Schedule 12) insert—

(hm) Part 5 of the Pensions Act (Northern Ireland) 2015;

.

27

In section 116B (supply of other government information for fraud prevention and verification), in subsection (3)(b), after “, Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ , section 29 of that Act ”.

28

In section 118 (regulations as to notification of deaths), in subsection (1), after “, Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ , section 29 of that Act ”.

29

• (1) Section 143 (general financial arrangements) is amended as follows.

• (2) In subsection (1), after paragraph (za) (inserted by Schedule 12) insert—

(zb) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

.

• (3) In subsection (2)(a), after “, Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ , section 29 of that Act ”.

• (4) In subsection (3)(b), after “or Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ or section 29 of that Act ”.

30

In section 149 (Social Security Advisory Committee), in subsection (5) in the definition of “the relevant enactments”, after paragraph (am) (inserted by Schedule 12) insert—

(an) section 29 of the Pensions Act (Northern Ireland) 2015;

.

31

• (1) Section 155 (reciprocal agreements) is amended as follows.

• (2) In subsection (3)(a), after “Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ , Part 5 of that Act ”.

• (3) In subsection (4), after paragraph (ag) (inserted by Schedule 12) insert—

(ah) to Part 5 of the Pensions Act (Northern Ireland) 2015;

.

• (4) In subsection (5)—

• (a) after “Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ or section 29 of that Act ”;

• (b) after paragraph (ad) (inserted by Schedule 12) insert—

(ae) bereavement support payment;

.

32

In section 163 (inalienability), in subsection (1), before paragraph (b) insert—

(ae) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

.

33

In section 167(1) (interpretation), in the definition of “benefit”, at the end add “ and bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015 ”.

The Social Security (Northern Ireland) Order 1993 (NI 2)

34

In Article 4 of the Social Security (Northern Ireland) Order 1993 (payments into National Insurance Fund out of appropriated money) in paragraph (1) in the definition of “estimated benefits expenditure”, after “(za),” (inserted by Schedule 12) insert “ (zb), ”.

The Social Security (Northern Ireland) Order 1998 (NI 10)

35

The Social Security (Northern Ireland) Order 1998 is amended as follows.

36

In Article 4 (use of computers), in paragraph (2), after sub-paragraph (m) (inserted by Schedule 12) insert

or (n) section29 of the Pensions Act (Northern Ireland) 2015;

.

37

• (1) Article 9 (decisions by Department) is amended as follows.

• (2) In paragraph (3), after sub-paragraph (ab) (inserted by Schedule 12) insert—

(ac) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

.

• (3) In paragraph (4), after “Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ or section 29 of that Act ”.

38

In Article 12 (regulations with respect to decisions), in paragraph (3), in the definition of “the current legislation”, after “Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ and section 29 of that Act ”.

39

In Article 27 (restrictions on entitlement in cases of error), in paragraph (7), in the definition of “benefit”—

• (a) before paragraph (e) insert—

(dg) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015;

;

• (b) for paragraph (e) substitute—

(e) any benefit corresponding to a benefit mentioned in any of the foregoing paragraphs of this definition; and

.

40

In Article 28 (correction of errors in decisions etc.), in paragraph (3)(j), after “Part 1 of the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 12) insert “ or section 29 of that Act ”.

The Social Security Fraud Act (Northern Ireland) 2001 (c. 17)

41

The Social Security Fraud Act (Northern Ireland) 2001 is amended as follows.

42

In section 5A (definitions), in the definition of “disqualifying benefit”, before paragraph (d) insert—

(cb) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015 or under section 30 of the Pensions Act 2014;

.

43

In section 5A (definitions), in the definition of “sanctionable benefit”—

• (a) at the end of paragraph (c), omit “or”;

• (b) after paragraph (c) insert—

(ca) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015; or

.

44

In section 9 (power to supplement and mitigate loss of benefit provisions), in subsection (3), after paragraph (bf) (inserted by Schedule 12) insert—

(bg) bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015 or under section 30 of the Pensions Act 2014;

.

The Income Tax (Earnings and Pensions) Act 2003 (c. 1)

45

The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.

46

In section 660 (taxable benefits: UK benefits - Table A), in the table in subsection (1), in the entry relating to bereavement allowance, omit the words “SSCB(NI)A 1992 Section 39B” (in the second column).

47

In section 677 (UK social security benefits wholly exempt from tax), in Part 1 of Table B in subsection (1), in the entry relating to bereavement payments, omit the words “SSCB(NI)A 1992 Section 36” (in the second column).

SCHEDULE 17

PART 1 — AUTOMATIC TRANSFER OF PENSION BENEFITS

Regulations providing for transfer of cash equivalent of transferable benefits

1

• (1) The Department must make regulations with a view to ensuring that, where a qualifying member of an automatic transfer scheme has transferable benefits under another pension scheme, the cash equivalent of the transferable benefits—

• (a) is transferred to the automatic transfer scheme, and

• (b) is used to provide rights for the member under it.

• (2) In this Schedule “automatic transfer scheme” means—

• (a) a work-based pension scheme, other than a scheme of a prescribed description, which is registered under Chapter 2 of Part 4 of the Finance Act 2004 and is a money purchase scheme, or

• (b) a pension scheme of a prescribed description.

• (3) In this Schedule “qualifying member”, in relation to an automatic transfer scheme, means an active member of the scheme of a prescribed description.

• (4) For the purposes of this Schedule a person has transferable benefits under a pension scheme if—

• (a) the scheme is a transferable benefits scheme,

• (b) the person is a member of the scheme,

• (c) contributions to the scheme by, or on behalf or in respect of, the member have ceased,

• (d) the member has accrued rights to benefits under the scheme rules,

• (e) all of those rights accrued on or after the prescribed date (which may be a date before the coming into operation of this paragraph),

• (f) the cash equivalent of those benefits is less than the prescribed amount (but not nil), and

• (g) any other prescribed conditions are met.

• (5) In this Schedule “transferable benefits scheme” means—

• (a) a work-based pension scheme, other than a scheme of a prescribed description, which is registered under Chapter 2 of Part 4 of the Finance Act 2004 and is a money purchase scheme, or

• (b) a pension scheme of a prescribed description.

• (6) In sub-paragraph (4)—

• (a) the reference to “scheme rules” is to be read in accordance with section 96B of the Pension Schemes Act;

• (b) “benefits” means—

• (i) money purchase benefits other than money purchase benefits of a prescribed description, or

• (ii) benefits of a prescribed description.

Automatic transfer scheme to find out whether members have transferable benefits

2

• (1) The regulations must require the trustees or managers of an automatic transfer scheme to take steps to find out whether a qualifying member of the scheme has transferable benefits under another pension scheme.

• (2) The regulations may make provision—

• (a) about when a step is to be taken (for example, within a prescribed period after a person becomes a qualifying member or at prescribed intervals);

• (b) for the steps to be taken at any particular time to relate to a particular qualifying member, or to some or all qualifying members.

Automatic transfer scheme to request transfer of cash equivalent

3

• (1) The regulations must require the trustees or managers of an automatic transfer scheme to give a transfer notice if—

• (a) they find out that a qualifying member of the scheme has transferable benefits under another pension scheme, and

• (b) any other prescribed conditions are met.

• (2) A “transfer notice” is a notice given to the trustees or managers of the other pension scheme requesting the transfer of the cash equivalent of the transferable benefits to the automatic transfer scheme.

• (3) The conditions that may be prescribed because of sub-paragraph (1)(b) include a condition that the trustees or managers must not give a transfer notice unless the qualifying member consents in accordance with the regulations.

Right to opt out of automatic transfer

4

• (1) If the regulations do not include the condition mentioned in paragraph 3(3), they must ensure that where the duty to give a transfer notice has arisen in relation to transferable benefits of a qualifying member of an automatic transfer scheme, the member can opt out of the transfer in accordance with the regulations.

• (2) The regulations must provide that, where the member does opt out—

• (a) the duty to give the transfer notice is not to be complied with, and

• (b) the cash equivalent of the member's transferable benefits is not to be transferred.

Information to be given to qualifying members of automatic transfer schemes

5

• (1) The regulations must require a prescribed person to give information to a qualifying member of an automatic transfer scheme who has transferable benefits under another scheme for the purpose of helping the member to decide whether (as applicable)—

• (a) to consent to the giving of a transfer notice in relation to the transferable benefits, or

• (b) to opt out of the transfer of the cash equivalent of the transferable benefits.

• (2) The information to be given—

• (a) must include information about the effect of the regulations, and in particular the member's power to consent or right to opt out (as applicable);

• (b) may include other information, for example information about the schemes.

Transferable benefits scheme to comply with request

6

• (1) The regulations must require the trustees or managers of a pension scheme who receive a transfer notice requesting the transfer of the cash equivalent of a person's transferable benefits to do what is needed to carry out the request.

• (2) The regulations may in particular—

• (a) require the trustees or managers of the scheme to take particular steps to carry out the request;

• (b) provide for the discharge, in prescribed circumstances, of any obligation to provide the transferable benefits.

• (3) The regulations may provide for circumstances in which the duty to carry out the request does not apply.

Automatic transfer scheme to use cash equivalent to provide rights under the scheme

7

• (1) The regulations must require the trustees or managers of an automatic transfer scheme to whom the cash equivalent of a person's transferable benefits is transferred to use the cash equivalent to provide rights for the person under the scheme.

• (2) The regulations may make provision about how that is to be done and in particular about—

• (a) the nature and value of the rights to be provided;

• (b) calculating and verifying the value of the rights to be provided.

Cash equivalents: calculation and verification

8

• (1) The regulations may provide for the manner in which cash equivalents are to be calculated and verified.

• (2) The regulations may in particular—

• (a) provide that a cash equivalent is to be increased or reduced in prescribed circumstances;

• (b) make provision about the time by reference to which a cash equivalent is to be calculated for the purposes of a provision of the regulations.

• (3) Regulations made because of sub-paragraph (2)(a) may provide for a cash equivalent to be reduced to nil.

Disclosure of information and establishment of database

9

• (1) The regulations must make provision about disclosure of information.

• (2) The regulations may in particular require a person to disclose information to another person—

• (a) for the purposes of helping a person to comply with a duty imposed on the person by the regulations or by corresponding regulations made by the Secretary of State under paragraph 9 of Schedule 17 to the Pensions Act 2014, or

• (b) otherwise for the purposes of a provision of the regulations or of corresponding regulations made by the Secretary of State under paragraph 9 of Schedule 17 to the Pensions Act 2014.

• (3) The regulations may require the Department or the Regulator to establish and operate a database containing information relating to people who have or had transferable benefits for the purposes of helping the trustees or managers of an automatic transfer scheme to comply with their duties under the regulations.

Compliance

10

• (1) The regulations may make provision with a view to ensuring compliance with any provision of the regulations.

• (2) For this purpose the regulations may in particular—

• (a) provide for the Regulator to issue a notice (a “compliance notice”) to a person with a view to ensuring the person's compliance with a provision of the regulations;

• (b) provide for the Regulator to issue a notice (a “third party compliance notice”) to a person with a view to ensuring another person's compliance with a provision of the regulations;

• (c) provide for the Regulator to issue a notice (a “penalty notice”) imposing a penalty on a person where the Regulator is of the opinion that the person has failed to comply with a compliance notice or third party compliance notice or has contravened a provision of the regulations;

• (d) provide for the making of a reference to the First-tier Tribunal or Upper Tribunal in respect of the issue of a penalty notice or the amount of a penalty;

• (e) confer other functions on the Regulator.

• (3) The regulations may make provision for determining the amount, or the maximum amount, of a penalty in respect of a failure or contravention.

• (4) But the amount of a penalty imposed under the regulations in respect of a failure or contravention must not exceed—

• (a) £5,000, in the case of an individual, and

• (b) £50,000, in any other case.

Record keeping

11

• (1) The regulations may require any person—

• (a) to make records;

• (b) to preserve records for a prescribed period;

• (c) to provide records to the Regulator on request.

• (2) The regulations may provide that Article 10 of the 1995 Order (civil penalties) applies to a person who fails to comply with those requirements.

Further provision about the regulations

12

The regulations may—

• (a) impose or confer other functions on the trustees or managers of an automatic transfer scheme or transferable benefits scheme;

• (b) confer a discretion on a person.

PART 2 — MERGER OF PENSION ACCOUNTS

13

• (1) The Department may by regulations make provision for the purposes of requiring dormant pension accounts of a qualifying member of an automatic transfer scheme to be merged into a current pension account of the member.

• (2) The regulations may not require a dormant pension account to be merged unless the accrued rights to benefits to which the account relates would be transferable benefits of the member if—

• (a) all other accrued rights to benefits of the member, and any relevant contributions, were ignored, and

• (b) any other prescribed matter were ignored.

• (3) The regulations may in particular—

• (a) make provision for determining into which current pension account (if the member has more than one) a dormant pension account is to be merged;

• (b) provide that the rules of the scheme that are to apply to a merged pension account are those that apply to the current pension account into which a dormant pension account is being merged;

• (c) require the trustees or managers of the scheme to make a transfer of assets representing the accrued rights to benefits to which a dormant pension account relates;

• (d) include provision corresponding or similar to any provision which may be made by regulations under Part 1.

• (4) In this paragraph “pension account”, in relation to a member of a scheme, means an account relating to the member's accrued rights to benefits in respect of a particular period of employment; and a pension account—

• (a) is “dormant” if relevant contributions in relation to the period of employment to which the account relates have ceased; and

• (b) is “current” if such contributions have not ceased.

• (5) In this paragraph—

• (a) references to “accrued rights to benefits”, in relation to a member of a scheme, are to accrued rights to benefits under the applicable rules (within the meaning given by paragraph 1(6));

• (b) “employment” has the prescribed meaning;

• (c) “relevant contributions”, in relation to a member of a scheme, means contributions to the scheme by, or on behalf or in respect of, the member.

PART 3 — INTERPRETATION ETC.

Interpretation etc.

14

• (1) In this Schedule—

• “active member”—in relation to an occupational pension scheme, has the meaning given by Article 121(1) of the 1995 Order, andin relation to a personal pension scheme, means a member of the scheme in respect of whom contributions are being paid into the scheme;

• “automatic transfer scheme” has the meaning given by paragraph 1(2);

• “managers”, in relation to a pension scheme (other than a scheme established under a trust), means the persons responsible for the management of the scheme;

• “money purchase benefits” has the meaning given by section 176(1) of the Pension Schemes Act;

• “money purchase scheme” has the meaning given by section 176(1) of the Pension Schemes Act;

• “occupational pension scheme” has the meaning given by section 1 of the Pension Schemes Act;

• “pension scheme” means—an occupational pension scheme, ora personal pension scheme;

• “personal pension scheme” has the meaning given by section 1 of the Pension Schemes Act;

• “prescribed” means prescribed by regulations made by the Department;

• “qualifying member” has the meaning given by paragraph 1(3);

• “the Regulator” means the Pensions Regulator;

• “transferable benefits”, and references to a person having transferable benefits, are to be read in accordance with paragraph 1(4);

• “transferable benefits scheme” has the meaning given by paragraph 1(5);

• “transfer notice” means a notice given under regulations made because of paragraph 3;

• “work-based pension scheme” means—an occupational pension scheme,a personal pension scheme where direct payment arrangements (within the meaning of section 107A of the Pension Schemes Act) exist in respect of one or more members of the scheme who are workers, ora personal pension scheme which is or has been registered under Article 4 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (stakeholder pension schemes);

• “worker” means a person—who is a worker for the purposes of Part 1 of the Pensions (No. 2) Act, orto whom a provision of Part 1 of that Act applies as if the person were a worker because of a provision of Chapter 7 of that Part;but for the purposes of paragraph (b), ignore section 74 of that Act.

• (2) The Department may by regulations make provision about when contributions to a pension scheme are to be regarded as having ceased for the purposes of paragraph 1(4)(c) or 13(4).

Crown application

15

• (1) This Schedule applies to a pension scheme managed by or on behalf of the Crown as it applies to other pension schemes.

• (2) Accordingly, references in this Schedule to a person in the person's capacity as a trustee or manager of a pension scheme include the Crown, or a person acting on behalf of the Crown, in that capacity.

• (3) This Schedule applies to persons employed by or under the Crown as it applies to persons employed by a private person.

Overriding provision

16

• (1) Regulations under this Schedule may provide that specified provisions override any provision of an automatic transfer scheme or transferable benefits scheme to the extent that it conflicts with them.

• (2) A “specified provision” is a provision of regulations under this Schedule specified in the regulations for the purposes of this paragraph.

Other provision relating to regulations under this Schedule

17

• (1) Regulations under this Schedule may amend or otherwise modify any statutory provision (whenever passed or made).

• (2) Regulations made because of sub-paragraph (1) may in particular amend section 170(1) of the Pension Schemes Act (levies towards certain expenditure) so as to include expenditure of the Department or the Commissioners for Her Majesty's Revenue and Customs under the regulations or expenditure of the Secretary of State or the Commissioners for Her Majesty's Revenue and Customs under regulations under paragraph 9(3) of Schedule 17 to the Pensions Act 2014.

18

Before making any regulations under this Schedule, the Department must consult such persons as it considers appropriate, but that duty to consult does not apply to regulations making only provision corresponding to provision contained in regulations made by the Secretary of State in relation to Great Britain.

Amendments

19

• (1) The Pension Schemes Act is amended as follows.

• (2) In section 90(2A) (right to cash equivalent)—

• (a) in paragraph (a), after sub-paragraph (vii) insert—

(viii) regulations made under Schedule 17 to the Pensions Act (Northern Ireland) 2015;

;

• (b) in paragraph (b), after sub-paragraph (v) insert—

(vi) regulations made under paragraph 17 of Schedule 17 to the Pensions Act (Northern Ireland) 2015.

.

• (3) In section 96B(2) (meaning of “scheme rules”: occupational pension schemes)—

• (a) in paragraph (a), after sub-paragraph (x) insert—

(xi) regulations made under Schedule 17 to the Pensions Act (Northern Ireland) 2015.

;

• (b) in paragraph (b), after sub-paragraph (vii) insert—

(viii) regulations made under paragraph 16 of Schedule 17 to the Pensions Act (Northern Ireland) 2015.

.

• (4) In section 97AI(7) (rights to cash transfer sum and contribution refund: further provisions)—

• (a) in paragraph (a), after sub-paragraph (ix) insert—

(x) regulations made under Schedule 17 to the Pensions Act (Northern Ireland) 2015;

;

• (b) in paragraph (b), after sub-paragraph (vii) insert—

(viii) regulations made under paragraph 17 of Schedule 17 to the Pensions Act (Northern Ireland) 2015.

.

20

In Article 233 of the 2005 Order (no indemnification for fines or civil penalties), in paragraph (1)(b)—

• (a) for “or section” substitute “ , section ”;

• (b) after “2008” insert “ or paragraph 10 of Schedule 17 to the Pensions Act (Northern Ireland) 2015 ”.

SCHEDULE 18

Power to restrict charges

1

• (1) The Department may by regulations make provision—

• (a) prohibiting administration charges which are of a specified class or description, or which exceed specified limits, from being imposed on members of a relevant scheme;

• (b) prohibiting a relevant scheme from containing provision under which administration charges which are of a specified class or description, or which exceed specified limits, will or may be imposed on members of the scheme.

“Specified” means specified in the regulations.

• (2) The regulations—

• (a) may make provision for the manner of, and criteria for, determining whether an administration charge is of a specified class or description or exceeds specified limits;

• (b) may provide for the determination to be made in accordance with guidance issued from time to time by the Department.

• (3) The regulations may impose duties on the trustees or managers of a relevant scheme or others.

• (4) The regulations may provide that a scheme is not a qualifying scheme in relation to a jobholder for the purposes of Part 1 of the Pensions (No. 2) Act if a provision of the regulations—

• (a) is contravened, or

• (b) is contravened in a way specified in the regulations.

• (5) In this paragraph—

• “administration charge”, in relation to a member of a pension scheme, means any of the following to the extent that they may be used to meet the administrative expenses of the scheme, to pay commission or in any other way that does not constitute the provision of pension benefits for or in respect of members or the making of transfer payments with a view to acquiring rights or entitlements to pension benefits under different pension schemes —any payments made to the scheme by, or on behalf or in respect of, the member,any income or capital gain arising from the investment of such payments, orthe value of the member's rights under the scheme;

• “relevant scheme” means a pension scheme of a description specified in the regulations.

Power to impose requirements relating to administration or governance

2

• (1) The Department may by regulations impose requirements relating to the administration or governance of a relevant scheme that must be satisfied in relation to the scheme.

• (2) The regulations—

• (a) may make provision for the manner of, and criteria for, determining whether a requirement is satisfied;

• (b) may provide for the determination to be made in accordance with guidance issued from time to time by the Department.

• (3) The regulations may impose duties on the trustees or managers of a relevant scheme or others.

• (4) The regulations may provide that a scheme is not a qualifying scheme in relation to a jobholder for the purposes of Part 1 of the Pensions (No. 2) Act if a provision of the regulations—

• (a) is contravened, or

• (b) is contravened in a way specified in the regulations.

• (5) In this paragraph “relevant scheme” means a pension scheme of a description specified in the regulations.

Compliance

3

• (1) The Department may by regulations make provision with a view to ensuring compliance with a provision of regulations under paragraph 1 or 2.

• (2) The regulations may in particular—

• (a) provide for the Regulator to issue a notice (a “compliance notice”) to a person with a view to ensuring the person's compliance with a provision of regulations under paragraph 1 or 2;

• (b) provide for the Regulator to issue a notice (a “third party compliance notice”) to a person with a view to ensuring another person's compliance with a provision of regulations under paragraph 1 or 2;

• (c) provide for the Regulator to issue a notice (a “penalty notice”) imposing a penalty on a person where the Regulator is of the opinion that the person has failed to comply with a compliance notice or third party compliance notice or has contravened a provision of regulations under paragraph 1 or 2;

• (d) provide for the making of a reference to the First-tier Tribunal or Upper Tribunal in respect of the issue of a penalty notice or the amount of a penalty;

• (e) confer other functions on the Regulator.

• (3) The regulations may make provision for determining the amount, or the maximum amount, of a penalty in respect of a failure or contravention.

• (4) But the amount of a penalty imposed under the regulations in respect of a failure or contravention must not exceed—

• (a) £5,000, in the case of an individual, and

• (b) £50,000, in any other case.

Interpretation

4

• (1) Expressions used in this Schedule and in Schedule 17 have the same meaning in this Schedule as in that Schedule (see paragraph 14 of that Schedule).

• (2) In this Schedule “relevant scheme” is to be construed in accordance with paragraphs 1(5) and 2(5).

• (3) Where a pension scheme is divided into sections, each section that is a collective money purchase scheme for the purposes of Part 2 of the Pension Schemes Act 2021 (see section 52(2)(b) of that Act) is to be treated for the purposes of this Schedule as a separate scheme.

Crown application

5

• (1) This Schedule applies to a pension scheme managed by or on behalf of the Crown as it applies to other pension schemes.

• (2) Accordingly, a reference in this Schedule to a person in the person's capacity as a trustee or manager of a pension scheme include the Crown, or a person acting on behalf of the Crown, in that capacity.

• (3) This Schedule applies to persons employed by or under the Crown as it applies to persons employed by a private person.

Overriding provision

6

• (1) The Department may by regulations provide that specified provisions override any provision of a relevant scheme to the extent that it conflicts with them.

• (1A) The Department may by regulations provide that specified provisions override any term of a relevant contract to the extent that it conflicts with them.

• (2) A “specified provision” is a provision of regulations under this Schedule specified in regulations made under sub-paragraph (1) or (1A).

• (3) “Relevant contract” means a contract between the trustees or managers of a relevant scheme and a person providing services in relation to the scheme.

Other provision relating to regulations under this Schedule

7

The Department may by regulations amend or otherwise modify any statutory provision (whenever passed or made) in connection with any provision made by regulations under the preceding provisions of this Schedule.

8

Before making any regulations under this Schedule, the Department must consult such persons as it considers appropriate, but that duty to consult does not apply to regulations making only provision corresponding to provision contained in regulations made by the Secretary of State in relation to Great Britain.

Amendments

9

• (1) The Pension Schemes Act is amended as follows.

• (2) In section 90(2A) (right to cash equivalent)—

• (a) in paragraph (a), after sub-paragraph (viii) (inserted by Schedule 17) insert—

(ix) regulations made under Schedule 18 to the Pensions Act (Northern Ireland) 2015;

;

• (b) in paragraph (b), after sub-paragraph (vi) (inserted by Schedule 17) insert—

(vii) regulations made under paragraph6 of Schedule 18 to the Pensions Act (Northern Ireland) 2015.

.

• (3) In section 96B(2) (meaning of “scheme rules”: occupational pension schemes)—

• (a) in paragraph (a), after sub-paragraph (xi) (inserted by Schedule 17) insert—

(xii) regulations made under Schedule 18 to the Pensions Act (Northern Ireland) 2015.

;

• (b) in paragraph (b), after sub-paragraph (viii) (inserted by Schedule 17) insert—

(ix) regulations made under paragraph 6 of Schedule 18 to the Pensions Act (Northern Ireland) 2015.

.

• (4) In section 97AI(7) (rights to cash transfer sum and contribution refund: further provisions)—

• (a) in paragraph (a), after sub-paragraph (x) (inserted by Schedule 17) insert—

(xi) regulations made under Schedule 18 to the Pensions Act (Northern Ireland) 2015;

;

• (b) in paragraph (b), after sub-paragraph (viii) (inserted by Schedule 17) insert—

(ix) regulations made under paragraph 6 of Schedule 18 to the Pensions Act (Northern Ireland) 2015.

.

10

In Article 233 of the 2005 Order (no indemnification for fines or civil penalties), in paragraph (1)(b), after “or paragraph 10 of Schedule 17 to the Pensions Act (Northern Ireland) 2015” (inserted by Schedule 17) insert “ or paragraph 3 of Schedule 18 to that Act. ”.

11

• (1) Section 16 of the Pensions (No. 2) Act (automatic enrolment: qualifying schemes) is amended as follows.

• (2) In subsection (3), omit paragraphs (a), (aa) and (ab).

• (3) After subsection (3) insert—

(3A) See also paragraphs1(4) and 2(4) of Schedule 18 to the Pensions Act (Northern Ireland) 2015, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.

.

• (4) Omit subsections (4) and (5).

12

In consequence of the amendments made by paragraph 11, section 11 of the Pensions Act (Northern Ireland) 2012 (qualifying schemes: administration charges) is repealed.

SCHEDULE 19

The Pensions (Northern Ireland) Order 1995 (NI 22)

1

The 1995 Order is amended as follows.

2

In Article 6 (removal or suspension of trustees: consequences)—

• (a) in paragraphs (1) and (3), after “Article 3” insert “ or 3A ”;

• (b) in paragraph (4), after “Article 3” insert “ , 3A ”.

3

In Article 7 (appointment of trustees), in paragraph (1), after “Article 3,” insert “ by Article 3A ”.

4

In Article 9 (removal and appointment of trustees: property), after “a trustee” insert “ or a trustee is removed under Article 3A ”.

The Pensions (Northern Ireland) Order 2005 (NI 1)

5

The 2005 Order is amended as follows.

6

In Article 7 (functions exercisable by the Determinations Panel), in paragraph (6), after sub-paragraph (e) insert—

(ea) Article 3A(3) of that Order (application for waiver of prohibition);

.

7

In Article 61 (register of prohibited trustees), in paragraph (1), for the words from “of all” to the end substitute

(“the prohibition register”) of— (a) all persons who are prohibited under Article 3 of the 1995 Order, and (b) all persons appearing to the Regulator to be prohibited under Article 3A of that Order.

.

8

In Article 91 (Pensions Regulator's regulatory functions: standard procedure), in paragraph (6), after sub-paragraph (i) insert—

(ia) the power under Article 3A(3) of that Order to give a notice waiving a prohibition;

.

9

In Article 92 (Pensions Regulator's regulatory functions: special procedure), in paragraph (5), after sub-paragraph (j) insert—

(ja) the power under Article 3A(3) of that Order to give a notice waiving a prohibition;

.

10

• (1) Schedule 2 (Pensions Regulator's reserved regulatory functions) is amended as follows.

• (2) After paragraph 5 insert—

(5A) The power under Article 3A(3) to give a notice waiving a prohibition.

.

• (3) In paragraph 9(a), after “orders)” insert “ or by Article 3A ”.

SCHEDULE 20

PART 1 — THE NEW COMPENSATION CAP

1

Schedule 6 to the 2005 Order (pension compensation provisions) is amended as follows.

2

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

3

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

4

In paragraph 24(2), at the end insert “ of the periodic compensation at that time ”.

5

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

6

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

7

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

PART 2 — EFFECT OF CHANGE IN TRANSISTIONAL CASES

Recalculation of periodic compensation going forwards

8

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

New cap does not generally affect old payments

9

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

Survivors' compensation

10

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

Cases involving early payment or postponement of compensation

11

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

Recalculation of terminal illness lump sums given in the past year

12

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

Meaning of “the pension compensation provisions” in Part 3 of the 2005 Order

13

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

PART 3 — SCHEMES UNDERGOING ASSESSMENT OR WINDING UP ON THE COMMENCEMENT DATE

Schemes undergoing assessment on the commencement date

14

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

...

...

Schemes that begin winding up before the commencement date

15

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

...

...

Meaning of “undergoing assessment”

16

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

Meaning of “eligible scheme”

17

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

PART 4 — INTERPRETATION AND POWER TO MAKE FURTHER TRANSISTIONAL PROVISION

Interpretation

18

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

19

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

Further transitional provision

20

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

21

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

22

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

Entitlement to state pension at full or reduced rate

Recalculation and backdating of transitional rate in special cases

Shared state pension on divorce etc.

Section 17 supplementary: calculating weeks, overseas residents, etc.

Shared state pension on divorce etc.

Overseas residents

Option to boost old retirement pensions

Increase in pensionable age to 67

Increase in pensionable age to 67

State pension credit: phasing out assessed income periods

Bereavement support payment: contribution condition and amendments

Automatic re-enrolment: exceptions where automatic enrolment deferred

Power to prohibit offer of incentives to transfer pension rights

Automatic re-enrolment: exceptions where automatic enrolment deferred

Alternative quality requirements for UK defined benefits scheme

Alternative quality requirements for UK defined benefits scheme

Automatic enrolment: transitional period for hybrid schemes

Unpaid scheme contributions

Unpaid scheme contributions

Disclosure of information about transaction costs to members etc.

Maximum period between scheme returns to be 5 years for micro schemes

Maximum period between scheme returns to be 5 years for micro schemes

Regulations and orders

Editorial notes

[^c22569481]: S. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569491]: S. 2(3) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(a)

[^c22902061]: S. 2 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569501]: S. 3(1) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(a)

[^c22902071]: S. 3 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569511]: S. 4(2) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(b)

[^c22902081]: S. 4 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569521]: S. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569531]: S. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569541]: S. 7 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569551]: S. 8(3)(7)(8) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(c)

[^c22902091]: S. 8 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569561]: S. 9 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569571]: S. 10 in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(b)

[^c22902101]: S. 10 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569581]: S. 11 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569591]: S. 12 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569601]: S. 13(2) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(i)

[^c22902111]: S. 13 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569611]: S. 14(2) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(j)

[^c22902121]: S. 14 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569621]: S. 15 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(k)

[^c22902131]: S. 15 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569631]: S. 16(1)(6) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(d)

[^c22902141]: S. 16 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569641]: S. 17(4)(5) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(e)

[^c22902151]: S. 17 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569651]: S. 18(1) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(f)

[^c22902161]: S. 18(2)-(4) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(c)

[^c22902171]: S. 18 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569661]: S. 19 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(g)

[^c22902181]: S. 19 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569671]: S. 20 in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(d)

[^c22902191]: S. 20 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22569681]: S. 21 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569691]: S. 22(1) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(h)

[^c22902201]: S. 22 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22902301]: Word in art. 22(1) omitted (6.4.2016) by virtue of The State Pension (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/80), regs. 1, 3(2)(a)

[^c22902321]: Words in art. 22(1) inserted (6.4.2016) by The State Pension (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/80), regs. 1, 3(2)(b)

[^c22569701]: S. 23 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(1)(k)

[^c22902211]: S. 23 in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(2)(a)

[^c22902221]: S. 23 in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(e)

[^c22902231]: S. 23 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22902251]: S. 24 applied (with modifications) (14.12.2015) by The Occupational Pension Schemes (Power to Amend Schemes to Reflect Abolition of Contracting-out) Regulations (Northern Ireland) 2015 (S.R. 2015/372), regs. 1, 13(2), 14(2), 15(2)

[^c22569711]: S. 24(2)-(9) in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(a)

[^c22902241]: S. 24(1) in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(1)(a)

[^c22902261]: S. 24 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22902271]: Pt. 1 excluded by S.I. 2007/1398, reg. 8(3) as amended (6.4.2016 coming into force in accordance with art. 1(2)(b)) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 30(4)(a)

[^c22902281]: Pt. 1 modified (6.4.2016) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2016 (S.R. 2016/188), arts. 1, 2, Schs. 1, 2

[^c22902291]: Pt. 1 modified (6.4.2016) by The Social Security (Reciprocal Agreement) (Isle of Man) Order (Northern Ireland) 2016 (S.R. 2016/189), arts. 1, 2

[^c22902341]: S. 25 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(l)

[^c22902351]: S. 25 in operation at 12.10.2015 in so far as not already in operation by S.R. 2015/329, art. 2(3)

[^c22902361]: S. 27(3) in operation at 14.9.2015 by S.R. 2015/329, art. 2(2)(b)

[^c22902371]: S. 27(1)(2) in operation at 6.4.2016 by S.R. 2015/329, art. 2(4)

[^c22902381]: S. 32 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(1)(m)

[^c22902391]: S. 35 in operation at 1.10.2015 by S.R. 2015/307, art. 2(3)

[^c22903021]: S. 36 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(b)

[^c22903031]: S. 37 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(c)

[^c22903041]: S. 38 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(d)

[^c22903051]: S. 39 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(e)

[^c22903061]: S. 41 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(f)

[^c22903071]: S. 42 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(g)

[^c22903081]: S. 44 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(h)

[^c22903091]: S. 45 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(i)

[^c22903101]: S. 47 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(j)

[^c22569721]: Sch. 1 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569731]: Sch. 1 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569741]: Sch. 1 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569751]: Sch. 1 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569761]: Sch. 1 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569771]: Sch. 1 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569781]: Sch. 1 para. 7 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569791]: Sch. 2 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569801]: Sch. 2 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569811]: Sch. 2 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569821]: Sch. 2 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569831]: Sch. 3 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569841]: Sch. 3 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569851]: Sch. 3 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569861]: Sch. 3 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569871]: Sch. 3 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569881]: Sch. 3 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569891]: Sch. 3 para. 7 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569901]: Sch. 3 para. 8 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569911]: Sch. 3 para. 9 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569921]: Sch. 4 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569931]: Sch. 4 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569941]: Sch. 4 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569951]: Sch. 4 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569961]: Sch. 4 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569971]: Sch. 4 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22569981]: Sch. 5 para. 1 in operation at 6.4.2016, see s. 53(1)(3)