Legalize
← Current text · History

Pensions Act (Northern Ireland) 2015

Current text a fecha 2019-04-08

PART 1 — STATE PENSION

Introduction

State pension

1

State pension at the full or reduced rate

Automatic enrolment: transitional period for hybrid schemes

2

Full and reduced rates of state pension

3

$1 35 × the person's number of qualifying years$

.

State pension at the transitional rate

Entitlement to state pension at transitional rate

4

Transitional rate of state pension

5

Recalculation and backdating of transitional rate in special cases

6

Transitional entitlement based on contributions of others

Survivor’s pension based on inheritance of additional old state pension

7

Choice of lump sum or survivor’s pension under section 9 in certain cases

8

Survivor’s pension based on inheritance of deferred old state pension

9

Inheritance of graduated retirement benefit

10

Transition: women who have had a reduced rate election

Reduced rate elections: effect on section 4 pensions

11

Reduced rate elections: pension for women with no section 4 pension

12

Transition: pension sharing on divorce etc.

Shared state pension on divorce etc.

13

Pension sharing: reduction in the sharer’s section 4 pension

14

Pension sharing: amendments

15

Schedule11 contains amendments to do with pension sharing.

Postponing or suspending state pension

Pensioner’s option to suspend state pension

16

Effect of pensioner postponing or suspending state pension

17

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

18

Prisoners and overseas residents

Prisoners

19

Overseas residents

20

Definitions

“Old state pension”

21

General definitions etc.

22

Consequential and other amendments

Amendments

23

In Schedule 12—

Abolition of contracting-out for salary related schemes etc.

24

PART 2 — OPTION TO BOOST OLD RETIREMENT PENSIONS

Option to boost old retirement pensions

25

Schedule15 (option to boost old retirement pensions) contains amendments to make provision in relation to people who have paid additional contributions to boost their retirement pensions.

PART 3 — PENSIONABLE AGE

Increase in pensionable age to 67

26

(8) A person born on any day in a period mentioned in column 1 of table 3 attains pensionable age when the person attains the age shown against that period in column 2.

(1) (2)
Period within which birthday falls Age pensionable age attained
6th April 1960 to 5th May 1960 66 years and 1 month
6th May 1960 to 5th June 1960 66 years and 2 months
6th June 1960 to 5th July 1960 66 years and 3 months
6th July 1960 to 5th August 1960 66 years and 4 months
6th August 1960 to 5th September 1960 66 years and 5 months
6th September 1960 to 5th October 1960 66 years and 6 months
6th October 1960 to 5th November 1960 66 years and 7 months
6th November 1960 to 5th December 1960 66 years and 8 months
6th December 1960 to 5th January 1961 66 years and 9 months
6th January 1961 to 5th February 1961 66 years and 10 months
6th February 1961 to 5th March 1961 66 years and 11 months

(8A) For the purposes of table 3— (a) a person born on 31st July 1960 is to be taken to attain the age of 66 years and 4 months at the commencement of 30th November 2026; (b) a person born on 31st December 1960 is to be taken to attain the age of 66 years and 9 months at the commencement of 30th September 2027; (c) a person born on 31st January 1961 is to be taken to attain the age of 66 years and 10 months at the commencement of 30th November 2027

.

PART 4 — STATE PENSION CREDIT

State pension credit: phasing out assessed income periods

27

Preserving indefinite status of certain existing assessed income periods

28

PART 5 — BEREAVEMENT SUPPORT PAYMENT

Bereavement support payment

29

Bereavement support payment: contribution condition and amendments

30

Bereavement support payment: prisoners

31

PART 6 — PRIVATE PENSIONS

Transfer of pension benefits

Automatic transfer of pension benefits etc.

32

Schedule17—

Power to prohibit offer of incentives to transfer pension rights

33

and for this purpose “right” includes a pension credit right.

Expiry of power in section 33

34

If no regulations have been made under section33 by the end of the period of 7 years beginning with the day on which it comes into operation, that section is repealed at the end of that period.

Short service benefit for scheme member with money purchase benefits

35

(aa) he has at least 30 days' qualifying service and, if he were entitled to benefit because of this paragraph, all of it would necessarily be money purchase benefit,

.

(10) Subsections (7) to (9) apply, with the substitution for references to 2 years of references to 30 days, for determining whether a person has at least 30 days' qualifying service for the purposes of subsection (1). (11) Subsection (1)(aa) does not apply in relation to a person's membership of a scheme if any period of relevant service began before the day on which section35 of the Pensions Act (Northern Ireland) 2015 came into operation (whether or not it also ended before that date). “Relevant service” means service that counts towards the 30 days' qualifying service for the purposes of subsection (1).

.

Automatic enrolment

Automatic re-enrolment: exceptions where automatic enrolment deferred

36

(3A) Subsection (2) does not apply if the jobholder's automatic enrolment date is deferred under section 4 from a date before the automatic re-enrolment date to a date after the automatic re-enrolment date.

.

(c) section 5(2) does not apply in relation to an automatic re-enrolment date that falls before the day with effect from which arrangements would by virtue of this section fall to be made in respect of the jobholder.

.

Automatic enrolment: powers to create general exceptions

37

(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.

.

Alternative quality requirements for UK defined benefits scheme

38

(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.

.

(3B) This section also applies to a defined benefits scheme that has its main administration in the United Kingdom and is of a description prescribed under section 23A(1)(a).

;

(e) for a scheme within subsection (3B), means the quality requirement under section 23A(1)(a).

.

A reference in this subsection to a scheme does not include a scheme to which section 30(11)(a) or (b) applies.

.

(d) becomes an active member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a defined benefits scheme to which section 30(11)(b) applies, or (e) becomes a defined benefits member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a hybrid scheme to which section 30(11)(b) applies.

.

(11) In subsection (2) references to a scheme do not include— (a) a defined benefits scheme that satisfies the quality requirement in relation to the jobholder by reason only of section 23A(1)(a), or (b) a hybrid scheme if— (i) the appropriate paragraph of section 24(1) for any provisions of the scheme is paragraph (b) (those provisions are referred to below as “the defined benefits section”), (ii) the defined benefits section satisfies section 23A(1)(a) as applied by section 24(1)(b), and (iii) the defined benefits section does not satisfy any of the other requirements mentioned in section 24(1)(b).

.

Automatic enrolment: transitional period for hybrid schemes

39

, or (b) a defined benefits member, with effect from the end of that period, of an automatic enrolment scheme which is a hybrid scheme.

.

(aa) becomes a defined benefits member, with effect from the closure date of an automatic enrolment scheme which is a hybrid scheme;

;

(c) becomes a money purchase member, with effect from the automatic enrolment date, of an automatic enrolment scheme which is a hybrid scheme.

.

(10) For the purposes of this section— (a) a person is a “money purchase member” of a hybrid scheme if— (i) the person is an active member of the scheme, and (ii) all the benefits accruing in respect of his or her membership are money purchase benefits, and (b) a person is a “defined benefits member” of a hybrid scheme if the person is an active member of the scheme other than a money purchase member.

.

and section 30(3) and (4) of that Act does not apply.

Penalty notices under sections 40 and 41 of the Pensions (No. 2) Act etc.

40

Unpaid scheme contributions

41

“employer”, “employment”, “worker” and “worker's contract” and other expressions which are defined in the Employment Rights (Northern Ireland) Order 1996 have the same meaning as in that Order (see further subsections (2A) and (2B));

;

(2A) Section 71 of the Pensions (No. 2) Act (Northern Ireland) 2008 (agency workers) applies for the purposes of this Chapter as it applies for the purposes of Part 1 of that Act. (2B) References in this Chapter to a worker include references to an individual to whom Part 1 of the Pensions (No. 2) Act (Northern Ireland) 2008 applies as if the individual were a worker because of regulations made under section 77 of that Act; and related expressions are to be read accordingly.

.

Other

Power to restrict charges or impose requirements in relation to schemes

42

Schedule18 permits the Department to make regulations—

Disclosure of information about transaction costs to members etc.

43

In section 109 of the Pension Schemes Act (disclosure of information about schemes to members etc.), after subsection (4) insert—

(5) The Department must make regulations under subsection (1) requiring information about some or all of the transaction costs of a relevant scheme to be given to some or all of the persons mentioned in subsection (2). (6) The Department must by regulations make provision requiring the publication of information about— (a) some or all of the transaction costs of a relevant scheme, and (b) some or all of the administration charges imposed on members of a relevant scheme. (7) Regulations under subsection (6) may require other relevant information to be published along with information about transaction costs or administration charges in relation to a scheme. (8) “Other relevant information” means other information which would or may assist in making comparisons between those costs or charges and costs or charges in relation to other schemes. (9) In this section— - “administration charge” has the meaning given by paragraph 1(5) of Schedule 18 to the Pensions Act (Northern Ireland) 2015; - “relevant scheme” means a money purchase scheme that is an occupational pension scheme.

.

Power to require pension levies to be paid in respect of past periods

44

Prohibition and suspension orders: directors of corporate trustees

45

(3A) (1) A company is prohibited from being a trustee of a trust scheme at any time when an individual who is a director of the company is prohibited from being a trustee of the scheme by an order under Article 3. (2) Where a company which is a trustee of a trust scheme becomes prohibited under paragraph (1) in relation to the scheme, that paragraph has the effect of removing the company as a trustee. (3) The Authority may, on the application of a company, give notice in writing to the applicant waiving the prohibition under paragraph (1)— (a) in relation to an individual against whom an order under Article 3 has been made, and (b) either generally or in relation to a particular scheme or particular description of schemes. (4) A notice may be given under paragraph (3) only if the Authority is satisfied that the applicant would be a fit and proper person to be a trustee of the scheme or schemes to which the notice relates despite the individual being, or even if the individual were to become, a director of the applicant. (5) A notice given at any time under paragraph (3) cannot affect anything done before that time. (6) An application under paragraph (3) may not be made— (a) during the period within which the determination to exercise the power to make the order against the individual may be referred to the Tribunal under Article 91(3) or 94(7) of the Pensions (Northern Ireland) Order 2005 (whether by a company which became prohibited under paragraph (1) on the making of the order or by another person), and (b) if the determination is so referred, until the reference, and any appeal against the Tribunal's determination, has been finally disposed of. (7) The Authority must prepare and publish a statement of the policies they intend to adopt in relation to the exercise of their powers under this Article. (8) The Authority may revise any statement published under paragraph (7) and must publish any revised statement. (9) References in this Article to an order under Article 3 are to an order under that Article made on or after the date on which section45(2) of the Pensions Act (Northern Ireland) 2015 comes fully into operation.

.

Pensions Regulator’s objectives

46

In Article 4(1) of the 2005 Order, after sub-paragraph (c) insert—

(cza) in relation to the exercise of its functions under Part 4 only, to minimise any adverse impact on the sustainable growth of an employer,

.

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

47

(3A) But paragraph (3)(a) has effect as if the reference to three years were a reference to five years if— (a) the trustees or managers have complied with sub-paragraph (b) of Article 57(2), (b) the information they provided under that sub-paragraph included the number of members of the scheme, and (c) that number was no more than 4.

.

(4A) But paragraph (4)(a) has effect as if the reference to three years were a reference to five years if— (a) on the date on which the previous scheme return notice was issued, the number of members of the scheme was recorded in the register, and (b) that number was no more than 4.

.

Pension Protection Fund: increased compensation cap for long service

48

See Schedule 20 for amendments increasing the Pension Protection Fund compensation cap for persons with long pensionable service.

Pension Protection Fund: compensation cap to apply separately to certain benefits

49

(zi) benefit A is attributable to the person's pensionable service,

;

, and (c) this paragraph applies if— (i) benefit A is attributable to a pension credit from a transferor, (ii) at the same time as the person becomes entitled to relevant compensation in respect of benefit A he also becomes entitled to relevant compensation in respect of one or more other benefits that are— (iia) under the scheme or a connected occupational pension scheme, and (iib) attributable to a pension credit from the same transferor,(“benefit or benefits B”), and (iii) the aggregate of the annual values of benefit A and benefit or benefits B exceeds the compensation cap.

.

PART 7 — FINAL PROVISIONS

Power to make consequential amendments etc.

50

Regulations and orders

51

Interpretation

52

Commencement

53

Short title

54

This Act may be cited as the Pensions Act (Northern Ireland) 2015.

SCHEDULE 1

PART 1 — INTRODUCTION

1

PART 2 — AMOUNT FOR PRE-COMMENCEMENT QUALIFYING YEARS

How to calculate the amount for pre-commencement qualifying years

2

A person's amount for pre-commencement qualifying years is calculated as follows.

Step 1: calculation of the person's pension under the old system

3

Step 2: calculation of a pension based on the new system

4

$1 35 × the person's number of pre-commencement qualifying years$

.

5

Step 4: revaluation

6

PART 3 — AMOUNT FOR POST-COMMENCEMENT QUALIFYING YEARS

7

$1 35 × the person's number of post-commencement qualifying years$

.

SCHEDULE 2

1

This Schedule sets out how to up-rate the transitional rate of a person's state pension.

2

In this Schedule a reference to the transitional rate of a person's state pension is to the rate—

3
4

SCHEDULE 3

Introduction

1

This Schedule—

Dead spouse or civil partner in old state pension system etc.

2
3
4

Dead spouse or civil partner in new state pension system

5
6
7
8

Supplementary

9

When determining entitlement to, or calculating, an inherited amount under this Schedule based on entitlement to an old state pension or a state pension under this Part ignore—

SCHEDULE 4

Introduction

1

This Schedule sets out how to up-rate the rate of a person's state pension under section 7.

2

In this Schedule a reference to the rate of a person's state pension is to the rate—

3

In this Schedule a reference to “the amount of any state pension that has priority” means the rate of any state pension to which the person is entitled under section 2, 4 or 12.

Rate of section 7 pension, when added to any priority pension, is less than the full rate

4

Rate of section 7 pension, when added to any priority pension, straddles the full rate

5

Priority pension alone is equal to or higher than the full rate

6

SCHEDULE 5

Introduction

1

This Schedule—

Dead spouse or civil partner entitled to old state pension with deferral increase

2

Dead spouse's or civil partner's entitlement to old state pension deferred at time of death

3

“The relevant provisions” of the Contributions and Benefits Act

4

For the purposes of this Schedule “the relevant provisions” of the Contributions and Benefits Act are those mentioned in section 8(9)(b).

Supplementary

5

When determining entitlement to, or calculating, an inherited deferral amount under this Schedule based on entitlement to an old state pension ignore—

SCHEDULE 6

Introduction

1

This Schedule modifies the rules about the transitional rate of the state pension for a woman if a reduced rate election was in force in respect of her at the beginning of the relevant 35-year period (and expressions used in this paragraph have the same meaning as in section 11).

Increased transitional rate for woman married to person over pensionable age etc.

2

Increased transitional rate for widows or divorcees etc.

3

Recalculation of transitional rate where circumstances change

4

If the woman is married or in a civil partnership on reaching pensionable age but the marriage or civil partnership comes to an end (because of the death of her spouse or civil partner or otherwise)—

5
6

Nothing in paragraph 4 or 5 affects—

SCHEDULE 7

1

This Schedule—

2
3
4

A woman who is entitled to a basic amount under paragraph 3 is not entitled to a basic amount under paragraph 2.

SCHEDULE 8

Introduction

1

This Schedule sets out the appropriate weekly rate of a person's state pension under section 13.

Appropriate weekly rate for pensioner with old state scheme pension credit

2

Appropriate weekly rate for pensioner with new state scheme pension credit

3

Supplementary

4

SCHEDULE 9

Introduction

1

This Schedule sets out how to up-rate the rate of a person's state pension under section 13.

2

In this Schedule a reference to the rate of a person's state pension is to the rate—

3

Rate of section 13 pension, when added to any priority pension, is less than the full rate

4

Rate of section 13 pension, when added to any priority pension, straddles the full rate

5

Priority pension alone is equal to or higher than the full rate

6

SCHEDULE 10

Introduction

1

This Schedule sets out the appropriate weekly reduction in the rate of a person's state pension for the purposes of section 14.

Appropriate weekly reduction for person subject to old state scheme pension debit

2

Appropriate weekly reduction for person subject to new state scheme pension debit

3

Supplementary

4

SCHEDULE 11

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

1

The Contributions and Benefits Act is amended as follows.

2

In section 21 (contribution conditions), in subsection (1), after “section 55A” insert “ or 55AA ”.

3

In section 43 (persons entitled to more than one retirement pension), in subsection (6), after “section 55A” insert “ or 55AA ”.

4

(1) A person is entitled to a shared additional pension under this section if— (a) the person attained pensionable age before 6 April 2016, and (b) the person is entitled to an old state scheme pension credit.

.

5

After section 55A insert—

(55AA) (1) A person is entitled to a shared additional pension under this section if— (a) the person attained pensionable age before 6 April 2016, and (b) the person is entitled to a new state scheme pension credit. (2) A person's entitlement to a shared additional pension under this section continues throughout his or her life. (3) The weekly rate of a shared additional pension under this section is equal to the amount of the new state scheme pension credit. (4) In this section “new state scheme pension credit” means a credit under Article 46A(2)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.

.

6

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

7

In the Administration Act, after section 130AC (inserted by Schedule 12) insert—

(130AD) Whenever the Secretary of State makes an order under section 148AD of the Great Britain Administration Act, the Department may make a corresponding order for Northern Ireland.

.

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

8

The Welfare Reform and Pensions (Northern Ireland) Order 1999 is amended as follows.

9

(1A) For the purposes of this Chapter, a person's shareable state scheme rights are— (a) the person's shareable old state scheme rights; (b) the person's shareable new state scheme rights.

.

(3) For the purposes of this Chapter, a person's shareable new state scheme rights are the person's entitlement, or prospective entitlement, to the excess amount in a state pension under section4 of the Pensions Act (Northern Ireland) 2015. (4) “The excess amount”, in relation to a state pension under section4 of the Pensions Act (Northern Ireland) 2015, means any amount by which the rate of the pension exceeds the full rate of the state pension (see section 3 of that Act). (5) In determining the rate of a state pension under section4 of the Pensions Act (Northern Ireland) 2015 for the purposes of this Chapter, ignore Schedule 6 to that Act (reduced rate elections: effect on rate of section 4 pension).

.

10

In Article 45 (activation of benefit sharing), in paragraph (1), for the words from the beginning to “shareable state scheme rights” substitute “ Article 46 or 46A applies where any of the following has taken effect in relation to a person's shareable state scheme rights ”.

11

(A1) This Article applies if— (a) the transferor is in the old state pension system, or (b) the transferor is in the new state pension system but the transfer day was before 6 April 2016. (1) Where this Article applies because of a relevant order or provision— (a) the transferor is subject, for the purposes of the relevant state pension legislation, to a debit of the appropriate amount, and (b) the transferee is entitled, for the purposes of the relevant state pension legislation, to a credit of that amount.

.

(5A) The fact that a person who reaches pensionable age on or after 6 April 2016 is not entitled to a pension of the kind mentioned in Article 44(2)(a) or (b) does not affect the calculation under this Article of the appropriate amount by reference to the transferor's prospective entitlement, immediately before the transfer day, to a pension of that kind.

.

“the relevant state pension legislation”— (a) in relation to a transferor or transferee in the old state pension system, means Part 2 of the Contributions and Benefits Act, and (b) in relation to a transferor or transferee in the new state pension system, means Part 1 of the Pensions Act (Northern Ireland) 2015;

.

12

After Article 46 insert—

(46A) (1) This Article applies if— (a) the transferor is in the new state pension system, and (b) the transfer day is 6 April 2016 or any later date. (2) Where this Article applies because of a relevant order or provision— (a) the transferor is subject, for the purposes of section 14 of the Pensions Act (Northern Ireland) 2015, to a debit of the shared weekly amount, and (b) the transferee is entitled, for the purposes of the relevant state pension legislation, to a credit of the shared weekly amount. (3) The shared weekly amount is the specified percentage of the excess amount of the transferor's state pension under section 4 of the Pensions Act (Northern Ireland) 2015 as at the transfer day. (4) For the purposes of calculating the shared weekly amount— (a) a transferor who is under pensionable age on the transfer day is to be treated as having reached pensionable age and to have become entitled to the state pension under section 4 of the Pensions Act (Northern Ireland) 2015 on the transfer day; (b) a transferor who has reached pensionable age on the transfer day but who has not yet become entitled to the state pension under section 4 of the Pensions Act (Northern Ireland) 2015 is to be treated as having become entitled to the pension on that day. (5) In this Article— - “the excess amount” has the meaning given by Article 44(4); - “relevant order or provision” means the order or provision by virtue of which this Article applies (see Article 45); - “the relevant state pension legislation”— 1. in relation to a transferee in the old state pension system, means Part 2 of the Contributions and Benefits Act, and 2. in relation to a transferee in the new state pension system, means Part 1 of the Pensions Act (Northern Ireland) 2015; - “specified percentage” means the percentage specified in the relevant order or provision for the purposes of paragraph (3); - “transfer day” means the day on which the relevant order or provision takes effect; - “transferor” means the person to whose rights the relevant order or provision relates; - “transferee” means the person for whose benefit the relevant order or provision is made.

.

13

shareable state scheme rights”, and related expressions, have the meaning given by Article 44;

.

(2) For the purposes of this Chapter— (a) a person is in the old state pension system if the person reached pensionable age before 6 April 2016 (or would have done so if the person had lived until pensionable age), and (b) a person is in the new state pension system if the person reached pensionable age on or after 6 April 2016 (or will do so if the person lives until pensionable age).

.

The State Pension Credit Act (Northern Ireland) 2002 (c.14)

14

In section 16 of the State Pension Credit Act (Northern Ireland) 2002 (meaning of “retirement pension income”), in subsection (1), for paragraph (b) substitute—

(b) a shared additional pension payable under— (i) section 55A of either of those Acts, or (ii) section 55AA of either of those Acts;

.

SCHEDULE 12

PART 1 — AMENDMENTS TO DO WITH NEW STATE PENSION SYSTEM

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 the Pension Schemes (Northern Ireland) Act 1993 insert— “ Part 1 of the Pensions Act (Northern Ireland) 2015, ”.

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

2

The Contributions and Benefits Act is amended as follows.

3

In section 1 (outline of contributory system), in subsection (1)(a), after “this Act” insert “ or any other Act or Northern Ireland legislation ”.

4

In section 13 (Class 3 contributions), in subsection (2), omit “contribution”.

5

After section 19A insert—

(19B) In this Part references to “benefit” or “contributory benefit” include benefit under Part 1 of the Pensions Act (Northern Ireland) 2015.

.

6

; and (c) establishing entitlement to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 and, where relevant, calculating the rate of a state pension under that Part.

.

(5ZA) Regulations may provide for crediting— (a) for 1987-88 or any subsequent tax year, earnings or Class 2 or Class 3 contributions, or (b) for any earlier tax year, contributions of any class, for the purposes of bringing an earnings factor for that tax year to a figure which will make that year a “qualifying year”, “pre-commencement qualifying year” or “post-commencement qualifying year” of a person for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 (see sections 2(4) and 4(4) of that Act). (5ZB) Regulations under subsection (5ZA) must provide for crediting a person with such contributions as may be specified in respect of periods on or after 6 April 1975 during which the person was— (a) a spouse or civil partner of a member of Her Majesty's forces, (b) accompanying the member on an assignment outside the United Kingdom, and (c) not of a description specified in the regulations.

.

7

In section 121(1) (interpretation), in the definition of “benefit”, after paragraph (c) insert— “ (For the meaning of benefit” in Part 1, see also section 19B). ”.

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

8

The Administration Act is amended as follows.

9

In section 1 (entitlement to benefit dependent on claim), in subsection (4), before paragraph (a) insert—

(zb) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

10

In section 5 (regulations about claims for and payments of benefits), in subsection (2), before paragraph (a) insert—

(zb) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

11

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

(za) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

12

In section 71 (overlapping benefits - general)—

(za) state pension under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

13

In section 115CA (interpretation of Part 6), in subsection (1), before paragraph (i) insert—

(hl) Part 1 of the Pensions Act (Northern Ireland) 2015;

.

14

In section 116B (supply of other government information for fraud prevention and verification), in subsection (3)(b), before “or this Act” insert “ , Part 1 of the Pensions Act (Northern Ireland) 2015 ”.

15

In section 118 (regulations as to notification of deaths), in subsection (1), before “and this Act” insert “ , Part 1 of the Pensions Act (Northern Ireland) 2015 ”.

16

After section 130AB insert—

(130AC) (1) Whenever the Secretary of State makes an order under section 148AC of the Great Britain Administration Act (revaluation for transitional pensions under Pensions Act 2014), the Department may make a corresponding order for Northern Ireland. (2) The percentage specified in an order under subsection (1) is the “revaluing percentage” for the purposes of paragraph 6(5) of Schedule 1 to the Pensions Act (Northern Ireland) 2015.

.

17

After section 132A insert—

(132B) Whenever the Secretary of State makes an order under section 151A of the Great Britain Administration Act (up-rating of transitional state pensions under Pensions Act 2014), the Department may make a corresponding order for Northern Ireland.

.

18
19

(za) state pension and lump sums under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

20

In section 149 (Social Security Advisory Committee), in subsection (5) in the definition of “the relevant enactments”, before paragraph (b) insert—

(am) the provisions of Part 1 of the Pensions Act (Northern Ireland) 2015;

.

21

(ag) to Part 1 of the Pensions Act (Northern Ireland) 2015;

.

(ad) state pension under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

22

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

(zb) state pension under Part 1 of the Pensions Act (Northern Ireland) 2015;

.

23

In section 166 (Assembly control of orders and regulations), in subsection (2)(b) after “132A,” insert “ 132B, ”.

24

In section 167(1) (interpretation), in the definition of “benefit”, before “a jobseeker's allowance” insert “ state pension under Part 1 of the Pensions Act (Northern Ireland) 2015, ”.

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

25

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 benefit expenditure”, in paragraph (a) after “paragraphs” insert “ (za), ”.

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

26

In Schedule 2 to the 1995 Order (pensionable age), in paragraph 1, for “and Part 1 of the Welfare Reform Act (Northern Ireland) 2007” substitute “ , Part 1 of the Welfare Reform Act (Northern Ireland) 2007 and the Pensions Act (Northern Ireland) 2015 ”.

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

27

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

28

In Article 4 (use of computers), in paragraph (2) at the end insert

or (m) Part 1 of the Pensions Act (Northern Ireland) 2015.

.

29

In Article 9 (decisions by the Department)—

(ab) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015;

;

30

In Article 12 (regulations with respect to decisions), in paragraph (3), in the definition of “the current legislation”, at the end insert “ and Part 1 of the Pensions Act (Northern Ireland) 2015 ”.

31

In Article 27 (restrictions on entitlement to benefit in certain cases of error), in paragraph (7), in the definition of “benefit”, after paragraph (f) insert

and (g) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015.

.

32

In Article 28 (correction of errors in decisions etc.), in paragraph (3) at the end insert

or (j) Part1 of the Pensions Act (Northern Ireland) 2015.

.

33

In Schedule 3 (decisions against which an appeal lies), before paragraph 7 insert—

(6C) A decision that a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 is not payable by reason of section 19 of that Act (prisoners). (6D) A decision that a person is not entitled to increases in the rate of a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 by reason of regulations under section 20 of that Act (overseas residents).

.

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

34

(aa) the amount of any state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 a present or future entitlement to which has already accrued to that individual; (ab) a projection of the amount of any state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 to which that individual is likely to become entitled, or might become entitled in particular circumstances;

.

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

35

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

36

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

(zb) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015 or under Part 1 of the Pensions Act 2014;

.

37

In section 9 (power to supplement and mitigate loss of benefit provisions), in subsection (3), before paragraph (c) insert—

(bf) state pension or a lump sum under Part 1 of the Pensions Act (Northern Ireland) 2015 or under Part 1 of the Pensions Act 2014;

.

The State Pension Credit Act (Northern Ireland) 2002 (c. 14)

38

The State Pension Credit Act (Northern Ireland) 2002 is amended as follows.

39

In section 7 (fixing of claimant's retirement provision for assessed income period), in subsection (6)(a), after “benefit under” insert “ Part 1 of the Pensions Act (Northern Ireland) 2015 or ”.

40

In section 16 (meaning of “retirement pension income”), in subsection (1), before paragraph (a) insert—

(za) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 or under Part 1 of the Pensions Act 2014;

.

The Gender Recognition Act 2004 (c. 7)

41

The Gender Recognition Act 2004 is amended as follows.

42

In section 23(3) and (4) of that Act (power to modify statutory provisions) “enactment” includes sections 11 and 12 of, and Schedules 6 and 7 to, this Act.

43

(6B) (1) Any question— (a) whether the person is entitled to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 for any period after the certificate is issued, and (b) (if so) the rate at which the person is so entitled for the period, is to be decided as if the person's gender were the acquired gender. (2) Accordingly, if (immediately before the certificate is issued) the person— (a) is a woman entitled to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015, but (b) has not attained the age of 65, the person ceases to be so entitled when it is issued. (3) And, conversely, if (immediately before the certificate is issued) the person— (a) is a man who has attained the age at which a woman of the same age attains pensionable age, but (b) has not attained the age of 65, the person is to be treated for the purposes of Part 1 of the Pensions Act (Northern Ireland) 2015 as attaining pensionable age when it is issued. (4) But sub-paragraph (1) does not apply if and to the extent that the decision of any question to which it refers is affected by the payment or crediting of contributions, or the crediting of earnings, in respect of a period ending before the certificate is issued. (5) If the person's acquired gender is the male gender, sections11 and 12 of, and Schedules 6 and 7 to, the Pensions Act (Northern Ireland) 2015 (effect of reduced rate elections) apply in relation to the person as they apply in relation to a woman (but only once the person has reached pensionable age for a man). (6) Paragraph 10 makes provision about deferment of state pensions under Part1 of the Pensions Act (Northern Ireland) 2015.

.

(zb) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015,

.

The Welfare Reform Act (Northern Ireland) 2015

44

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

PART 2 — AMENDMENTS TO DO WITH OLD STATE PENSION SYSTEM

Graduated retirement benefit

45

Category A retirement pensions

46

The Contributions and Benefits Act is amended as follows.

47

In section 44(1) (Category A retirement pension), for paragraph (a) substitute—

(a) the person attained pensionable age before 6 April 2016,

.

48

(2A) Regulations under subsection (1) may not provide for contributions of a person in respect of times on or after 6 April 2016 to be treated as contributions of another person.

.

Category B retirement pensions

49

The Contributions and Benefits Act is amended as follows.

50

In section 23A (contributions credits for relevant parents and carers) in subsection (1)(b), after “section 48A” insert “ or 48AA ”.

51

In section 46 (modification of section 45 for calculating additional pension in certain benefits), in subsection (2), omit “48A(4) or” (in both places).

52

For section 48A substitute—

(48A) (1) A married person is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if— (a) the person attained pensionable age before 6 April 2016, and (b) the spouse— (i) has attained pensionable age, and (ii) satisfies the relevant contribution condition. (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose spouse was born before 6 April 1950. (3) A person who is a civil partner is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner (“the contributing civil partner”) if— (a) the person attained pensionable age before 6 April 2016, and (b) the contributing civil partner— (i) was born on or after 6 April 1950, (ii) has attained pensionable age, and (iii) satisfies the condition in paragraph 5A of Schedule 3. (4) A Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4. (5) A person ceases to be entitled to a Category B retirement pension under this section if— (a) the person's spouse or civil partner dies (but see sections 48B and 51), or (b) the person otherwise ceases to be married or in the civil partnership (but see section 48AA). (6) In subsection (1)(b)(ii) “the relevant contribution condition” means— (a) in a case where the spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3; (b) in any other case, the condition in paragraph 5A of Schedule 3. (7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or contributing civil partner for the tax year beginning with 6 April 2016 or any later tax year. (48AA) (1) A person who has been in a marriage that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former spouse if— (a) the person attained pensionable age— (i) before 6 April 2016, and (ii) before the marriage was dissolved, and (b) the former spouse— (i) attained pensionable age before the marriage was dissolved, and (ii) satisfied the relevant contribution condition. (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose former spouse was born before 6 April 1950. (3) A person who has been in a civil partnership that has been dissolved is entitled to a Category B retirement pension by virtue of the contributions of his or her former civil partner if— (a) the person attained pensionable age— (i) before 6 April 2016, and (ii) before the civil partnership was dissolved, and (b) the former civil partner— (i) was born on or after 6 April 1950, (ii) attained pensionable age before the civil partnership was dissolved, and (iii) satisfied the condition in paragraph 5A of Schedule 3. (4) During any period when the person's former spouse or civil partner is alive, a Category B retirement pension payable under this section is payable at the weekly rate specified in paragraph 5 of Part 1 of Schedule 4. (5) During any period after the person's former spouse or civil partner is dead, a Category B retirement pension payable under this section is payable at the weekly rate of the basic pension specified in section 44(4). (6) In subsection (1)(b)(ii) “the relevant contribution condition” means— (a) in a case where the former spouse was born before 6 April 1945, the conditions in paragraph 5 of Schedule 3; (b) in any other case, the condition in paragraph 5A of Schedule 3. (7) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the former spouse or civil partner for the tax year beginning with 6 April 2016 or any later tax year. (8) A voidable marriage or civil partnership which has been annulled is to be treated for the purposes of this section as if it had been a valid marriage or civil partnership which was dissolved at the date of annulment.

.

53

(1) A person (“the pensioner”) whose spouse died while they were married is entitled to a Category B retirement pension by virtue of the contributions of his or her spouse if— (a) the pensioner attained pensionable age— (i) before 6 April 2016, and (ii) before the spouse died, and (b) the spouse satisfied the relevant contribution condition. (1ZA) But subsection (1) does not confer a right to a Category B retirement pension on a man who attained pensionable age before 6 April 2010. (1ZB) In subsection (1)(b) “the relevant contribution condition” means— (a) in a case where the spouse— (i) died before 6 April 2010, or (ii) died on or after that date having attained pensionable age before that date, the conditions in paragraph 5 of Schedule 3, and (b) in any other case, the condition in paragraph 5A of Schedule 3. (1A) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension by virtue of the contributions of his or her civil partner if— (a) the pensioner attained pensionable age— (i) on or after 6 April 2010 but before 6 April 2016, and (ii) before the civil partner died, and (b) the civil partner satisfied the relevant contribution condition. (1B) In subsection (1A)(b) “the relevant contribution condition” means— (a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and (b) in any other case, the condition in paragraph 5A of Schedule 3.

.

(3A) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the deceased for the tax year beginning with 6 April 2016 or any later tax year.

.

(4) A woman (“the pensioner”) whose husband died before she attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of her husband if— (a) she attained pensionable age before 6 April 2016, and (b) the condition in subsection (5) is satisfied. (4A) A man (“the pensioner”) whose wife died before he attained pensionable age is entitled to a Category B retirement pension by virtue of the contributions of his wife if— (a) he attained pensionable age on or after 6 April 2010 but before 6 April 2016, and (b) the condition in subsection (5) would have been satisfied on the assumption mentioned in subsection (7).

.

54
55
56

For section 51 substitute—

(51) (1) A man (the pensioner) whose wife died while they were married is entitled to a Category B retirement pension if— (a) they were both over pensionable age at the time of the death, (b) the pensioner attained pensionable age before 6 April 2010, and (c) the wife satisfied the relevant contribution condition. (2) But subsection (1) does not confer a right to a Category B retirement pension on a man whose wife died before 6 April 1979. (3) In subsection (1)(c) “the relevant contribution condition” means— (a) in a case where the spouse attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and (b) in a case where the spouse attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3. (4) A person (“the pensioner”) whose civil partner died while they were civil partners of each other is entitled to a Category B retirement pension if— (a) they were both over pensionable age at the time of the death, (b) the pensioner attained pensionable age before 6 April 2010, and (c) the deceased civil partner satisfied the relevant contribution condition. (5) In subsection (4)(c) “the relevant contribution condition” means— (a) in a case where the deceased civil partner attained pensionable age before 6 April 2010, the conditions in paragraph 5 of Schedule 3, and (b) in a case where the deceased civil partner attained pensionable age on or after 6 April 2010, the condition in paragraph 5A of Schedule 3. (6) The weekly rate of a person's Category B retirement pension under this section is to be determined in accordance with sections 44 to 45AA and Schedule 4A as they apply in the case of a Category A retirement pension taking references in those sections to the pensioner as references to the spouse or deceased civil partner. (7) But in the case of— (a) a man whose wife dies after 5 October 2002, or (b) a surviving civil partner, any amount of additional pension falling to be calculated under subsection (6) is to be halved. (8) For the purposes of any provision of this Act as it applies in relation to this section, no account is to be taken of any earnings factors of the spouse or deceased civil partner for the tax year beginning with 6 April 2016 or any later tax year. (9) Subject to the provisions of this Act, a person becomes entitled to a Category B retirement pension under this section on the day on which the conditions of entitlement become satisfied and the entitlement continues throughout the person's life.

.

57

In section 52(3) (special provision for surviving spouses) for “prescribed maximum” substitute “ maximum amount specified in regulations ”.

58

(1) This paragraph sets out the contribution conditions for— (a) a widowed mother's allowance, a widowed parent's allowance or a widow's pension; (b) a Category A retirement pension (other than one in relation to which paragraph 5A applies); (c) a Category B retirement pension in the cases provided for by any of sections 48A to 51.

.

(b) a Category B retirement pension in the cases provided for by any of sections 48A to 51.

.

59

In Part 1 of Schedule 4 (rates of certain benefits), in paragraph 5, for “section 48A(3)” substitute “ section 48A(4) or 48AA(4) ”.

60

In Schedule 4A (additional pension: accrual rates for purposes of section 45(2)(c)), in paragraph 1(2), omit “, 48A(4)” (in both places).

61

In section 42 of the Pension Schemes Act (effect of entitlement to guaranteed minimum pensions on payment of social security benefits), in subsection (6), omit “48A,”.

62

In Article 125 of the 1995 Order (additional pension: calculation of surpluses), in paragraph (6), omit “48A,”.

63

In Schedule 2 to the 1995 Order (equalisation of, and increase in, pensionable age for men and women), omit paragraph 3(2) and (3).

64

In Schedule 24 to the Civil Partnership Act 2004, omit paragraphs 79(6) and 82(6).

Category C retirement pensions: repeal of spent provisions

65

The Contributions and Benefits Act is amended as follows.

66

In section 63(f)(i) (descriptions of non-contributory benefits), for the words from “payable” to “widows” substitute “ payable in certain cases to a widow whose husband was over pensionable age on 5 July 1948 or to a woman whose marriage to a husband who was over pensionable age on that date was terminated otherwise than by his death ”.

67
68

In Part 3 of Schedule 4—

Category D retirement pensions

69

In section 78(3) of the Contributions and Benefits Act (entitlement to a Category D retirement pension), for “and satisfies” substitute “ , who reached pensionable age before 6 April 2016 and who satisfies ”.

Age addition

70

In sections 63(g) and 79(1) of the Contributions and Benefits Act (age addition), after “retirement pension of any category” insert “ under this Act ”.

Christmas bonus

71

In section 146(2) of the Contributions and Benefits Act (Christmas bonus: interpretation), for the definition of “retirement pension” substitute—

retirement pension” means— (a) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015, (b) a retirement pension under this Act, or (c) graduated retirement benefit.

.

PART 3 — AMENDMENTS TO DO WITH STATE PENSION CREDIT

72

The State Pension Credit Act (Northern Ireland) 2002 is amended as follows.

73

In section 3 (savings credit), for subsection (1) substitute—

(1) The first of the conditions mentioned in section 1(2)(c)(ii) is that the claimant— (a) has attained pensionable age before 6 April 2016 and has attained the age of 65 (before, on or after that date), or (b) is a member of a couple, the other member of which falls within paragraph (a).

.

74

After that section insert—

(3ZA) (1) Regulations may provide that, in prescribed cases, a person who is a member of a mixed-age couple is not entitled to a savings credit. (2) For example, the regulations could provide that a member of a mixed-age couple is not entitled to a savings credit unless— (a) the person has been awarded a savings credit with effect from a day before 6 April 2016 and was entitled to a savings credit immediately before that date, and (b) the person remained entitled to state pension credit at all times since the beginning of 6 April 2016. (3) In this section “mixed-age couple” means a couple (whenever formed) one member of which had attained pensionable age before 6 April 2016 and the other had not.

.

75

In Schedule 1 to the Pensions Act (Northern Ireland) 2008, omit paragraph 41.

PART 4 — OTHER AMENDMENTS TO DO WITH PART 1

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

76

The Contributions and Benefits Act is amended as follows.

77
78

(7ZA) (1) This paragraph modifies paragraphs 5A to 6A in cases where— (a) W became entitled to a Category A or Category B retirement pension before 7 June 2012, and (b) S died before 7 June 2012. (“W” and “S” have the same meaning as in paragraph 5.) (2) Paragraph 5A applies as if— (a) in sub-paragraph (2), after paragraph (a), there were inserted— (b) the appropriate amount; and (b) in sub-paragraph (3), after “following—”, there were inserted— (a) one half of the appropriate amount; and (3) Paragraph 6 applies as if— (a) in sub-paragraph (2), after paragraph (a), there were inserted— (b) the appropriate amount; and”; (b) in sub-paragraph (3), after paragraph (b), there were inserted— (c) the appropriate amount reduced by the amount of any increases under section 105 of the Pensions Act; and (c) in sub-paragraph (4), after paragraph (a), there were inserted— (b) one half of the appropriate amount; and (4) Paragraph 6A applies as if in sub-paragraph (2), after paragraph (a), there were inserted— (b) one half of the appropriate amount; and (5) In paragraphs 5A to 6A as modified by this paragraph, the “appropriate amount” means the greater of— (a) the amount by which the deceased person's Category A or Category B retirement pension had been increased under section 132 of the Administration Act; or (b) the amount by which his or her Category A or Category B retirement pension would have been so increased had he or she died immediately before the surviving spouse or civil partner became entitled to a Category A or Category B retirement pension. (6) In sub-paragraph (1)(a) the reference to becoming entitled to a pension before 7 June 2012 includes a reference to becoming entitled on or after that day to the payment of a pension in respect of a period before that day.

.

The Pension Schemes (Northern Ireland) Act 1993 (c. 49)

79

Section 42A of the Pension Schemes Act (retirement in tax year after 5 April 2020) is repealed.

The Deregulation and Contracting Out (Northern Ireland) Order 1996 (NI 11)

80

In Article 17 of the Deregulation and Contracting Out (Northern Ireland) Order 1996 (social security: amendments following certain orders), at the end of paragraph (2) add “ the Pensions Act 2014 ”.

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

81

In the Pensions (No2) Act, the following are repealed—

The Pensions Act (Northern Ireland) 2012 (c. 3)

82

In the Pensions Act (Northern Ireland) 2012, the following are repealed—

SCHEDULE 13

PART 1 — PENSION SCHEMES (NORTHERN IRELAND) ACT 1993: AMENDMENTS

1

The Pension Schemes Act is amended as follows.

2

For “the abolition date” (in each place) substitute “ the first abolition date ”.

3

In the heading for Part 3 of the Act—

4

For the heading to Chapter 1 of Part 3 substitute “ Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc. ”.

5

Section 3 (issue of contracting-out certificates) is repealed (and accordingly, any certificates in force under that section immediately before this paragraph comes into operation cease to have effect).

6

After section 3 insert—

(3A) In this Act— - “the first abolition date” means 6 April 2012 (the date appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008 (abolition of contracting-out for defined contribution pension schemes)); - “the second abolition date” means 6 April 2016 (the date on which section 53(3) of the Pensions Act (Northern Ireland) 2015 provides for the commencement of section 24(1) of that Act (abolition of contracting-out for salary related schemes)). (3B) (1) This section applies for the interpretation of this Act. (2) An occupational pension scheme was “contracted-out” at a time if, at that time, there was in force a certificate under section 3 (as it then had effect) stating that the employment of an earner in employed earner's employment was contracted-out employment by reference to the scheme. (3) “Contracting-out certificate” means a certificate of the kind mentioned in subsection (2). (4) An occupational pension scheme was a “salary related contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 5(2) (as it then had effect). (5) An occupational pension scheme was a “money purchase contracted-out scheme” at a time if, at that time, the scheme was contracted-out by virtue of satisfying section 5(3) (as it then had effect). (6) A personal pension scheme was an “appropriate scheme” at a time if, at that time, there was in force a certificate issued under section 3(1)(b) (as it then had effect) stating that the scheme was an appropriate scheme. (7) “Appropriate scheme certificate” means a certificate of the kind mentioned in subsection (6). (8) An appropriate scheme certificate that was in force in relation to a scheme is to be taken as conclusive that the scheme was, at that time, an appropriate scheme.

.

7

(1) In relation to any period before the second abolition date, the employment of an earner in employed earner's employment was “contracted-out employment” in relation to the earner during that period if— (a) the earner was under pensionable age; (b) the earner's service in the employment was service which qualified the earner for a pension provided by a salary related contracted-out scheme; and (c) there was in force a contracting-out certificate issued in accordance with this Chapter (as it then had effect) stating that the employment was contracted-out employment by reference to the scheme.

.

(1B) In the following provisions of this Act “earner”, in relation to a scheme, means a person who was an earner in contracted-out employment by reference to the scheme.

.

(4) A contracting-out certificate that was in force in respect of an employed earner's employment is to be taken as conclusive that the employment was, at that time, contracted-out employment.

.

8

The italic heading above section 5 is repealed.

9

Sections 5 and 7 (requirements for certification of schemes: general) are repealed.

10

The italic heading above section 8A is repealed.

11

Sections 8A to 8D (requirements for certification applying to employment from 6 April 1997) are repealed.

12

For the italic heading above section 9 substitute “ Guaranteed minimum pensions ”.

13

(8E) (1) A scheme that was a salary related contracted-out scheme is to be treated as including whatever provision it needs to contain to comply with the GMP requirements. (2) A scheme complies with the GMP requirements if, in relation to any earner's service before the principal appointed day, it complies in all respects with sections 9 to 20E. (3) Where— (a) a scheme is permitted by any of those sections to include provision subject to certain requirements, and (b) the scheme includes the provision but not the requirements, the scheme is to be treated by subsection (1) as including the requirements. (4) This section overrides any provision of a scheme to the extent that the provision of the scheme conflicts with it.

.

14

In section 9 (minimum pensions for earners), in subsection (2)—

“Relevant year” has the meaning given by section 10(8).

.

15

(1) An earner has a guaranteed minimum in relation to the pension provided by a scheme that was a salary related contracted-out scheme if in any tax week in a relevant year— (a) earnings were paid to or for the earner's benefit in respect of employment which was contracted-out by reference to the scheme; and (b) those earnings were in excess of the lower earnings limit for that tax week (or the prescribed equivalent if the earner was paid otherwise than weekly).

.

16

In section 12 (revaluation of earnings factors for the purposes of section 10: early leavers etc.), for subsection (2) substitute—

(2) The scheme may provide that in a case where— (a) an earner was, before the second abolition date, in contracted-out employment by reference to a scheme, and (b) the earner ceases to be in pensionable service under the scheme before the final relevant year, the earnings factors for that person shall be determined for the purposes of section 10(2) by reference to the last such order to come into operation before the end of the tax year in which the earner ceases to be in pensionable service under the scheme (“the last service tax year”).

.

17

(aa) for life, in a case where— (i) the widow, widower or surviving civil partner attained state pension age on or after the second abolition date, and (ii) the earner died on or after the date on which the widow, widower or surviving civil partner attained state pension age; (ab) for any period after the widow, widower or surviving civil partner has attained state pension age, in a case where— (i) the earner died before the widow, widower or surviving civil partner attained state pension age, (ii) the widow, widower or surviving civil partner did not marry or form a civil partnership after the death and before attaining state pension age, and (iii) the widow, widower or surviving civil partner attained state pension age on or after the second abolition date;

.

(10) For the purposes of subsection (4A)(aa) and (ab) a person attains state pension age when he or she attains pensionable age within the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.

.

18

In section 16 (transfer of accrued rights), in subsection (1)(a)—

19

In section 19 (securing of benefits), in subsection (2), omit paragraph (d).

20

In section 20A—

(2) The Department must give such guidance (if any) as it thinks appropriate about GMP conversion.

.

21

In section 21 (power for HMRC to impose conditions as to investments and resources), in subsection (2), after “A” insert “ scheme that was a ”.

22

Sections 30 to 32 (cancellation, variation, surrender and refusal of certificates) are repealed.

23

In the italic heading above section 33, for “scheme rules after certification” substitute “ rules by former salary related contracted-out schemes ”.

24

In section 33 (alteration of rules of contracted-out schemes) for subsections (1) to (3) substitute—

(1) Except in prescribed cases, the rules of a scheme that was a salary related contracted-out scheme cannot be altered unless the alteration is of a prescribed description. (2) Regulations made by virtue of subsection (1) may operate so as to validate with retrospective effect any alteration of the rules which would otherwise be void under this section. (3) Subsection (1) does not apply to a scheme if no person is entitled to receive, or has accrued rights to, any benefits under the scheme attributable to a period when the scheme was contracted-out.

.

25

After section 33 insert—

(33A) (1) Regulations may prohibit or restrict— (a) the transfer of any liability— (i) for the payment of pensions under a relevant scheme, or (ii) in respect of accrued rights to such pensions, (b) the discharge of any liability to provide pensions under a relevant scheme, or (c) the payment of a lump sum instead of a pension payable under a relevant scheme, except in prescribed circumstances or on prescribed conditions. (2) In this section “relevant scheme” means a scheme that was a salary related contracted-out scheme by virtue of section 5(2B) and references to pensions and accrued rights under the scheme are to such pensions and rights so far as attributable to an earner's service on or after the principal appointed day (including, in a case where there has been a transfer payment, any pensions or rights deriving (directly or indirectly) from— (a) an earner's service on or after the principal appointed day in employment that was contracted-out employment by reference to another scheme, or (b) in a case where the transfer payment was made before the first abolition date, protected rights under another occupational pension scheme or under a personal pension scheme which derive from payments or contributions in respect of employment on or after the principal appointed day). (3) Regulations under subsection (1) may provide that any provision of this Part shall have effect subject to such modifications as may be specified in the regulations.

.

26

For the heading to Chapter 2 of Part 3 substitute “ Reduction in social security benefits for members of schemes that were contracted-out ”.

27

In section 36 (scope of Chapter 2)—

28

The italic heading above section 37 is repealed.

29

Section 37 (reduced rates of Class 1 contributions) is repealed.

30

Section 38 (review and alteration of reduced rates of Class 1 contributions) is repealed.

31

In section 44A (additional pension and other benefits), in subsection (1), for the words from the beginning to the end of paragraph (b) substitute “In relation to—

32

Section 45 (women, married women and widows) is repealed.

33

Section 46 (powers of HMRC to approve arrangements for scheme ceasing to be certified) is repealed.

34

In section 47 (calculation of guaranteed minimum pensions under approved arrangements), in subsection (1)(b), for “ceases” substitute “ ceased ”

35

For section 48 substitute—

(48) Section 49 shall apply for the purpose of making provision for securing the continued supervision of any scheme that was a salary related contracted-out scheme, other than a public service pension scheme, if any person is entitled to receive or has accrued rights to— (a) a guaranteed minimum pension under the scheme, or (b) a pension under the scheme attributable to service on or after the principal appointed day but before the scheme ceased to be contracted-out.

.

36

In section 49 (supervision: former contracted-out schemes), omit subsection (3).

37

Sections 51 to 64 (state scheme premiums) are repealed.

38

In section 83 (general protection principle), in subsection (1)(a), for sub-paragraph (i) substitute—

(i) the date (“the cessation date”) which is the earlier of— (a) the date on which an earner ceases to be in pensionable service under a scheme that was, before the second abolition date, a salary related contracted-out scheme; and (b) the date on which the earner attains pensionable age;

.

39

In section 92 (further provisions concerning exercise of option to take cash equivalent in a particular way), in subsection (2), in paragraph (a)(i) omit “which is not a contracted-out scheme”.

40

In section 166 (questions arising in proceedings), in subsection (1), omit paragraph (b) and the “or” before it.

41

In section 173 (trustees and managers of schemes), in paragraph (a) omit “or Part II of Schedule 5 to the Child Support, Pensions and Social Security Act (Northern Ireland) 2000”.

42

“the first abolition date” has the meaning given by section 3A;

“the second abolition date” has the meaning given by section 3A;

“salary related contracted-out scheme” is to be construed in accordance with section 3B;

.

“the principal appointed day” means 6 April 1997 (which is the day designated as the principal appointed day for the purposes of Part 4 of the Pensions (Northern Ireland) Order 1995);

.

43

Section 176A (interpretation of references to money purchase contracted-out schemes or appropriate schemes after first abolition date) is repealed.

44

In section 180 (consultation about other regulations), omit subsection (2).

45
46

PART 2 — OTHER STATUTORY PROVISIONS: AMENDMENTS

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

47

The Contributions and Benefits Act is amended as follows.

48

In section 1 (outline of contributory system), in subsection (3), omit the words after paragraph (b).

49

In section 4C (power to make provision in consequence of provision made by virtue of section 4B(2) etc.), in subsection (5), in each of paragraphs (a) and (b) omit the words from “, including” to the end.

50

In section 8 (calculation of primary Class 1 contributions), in subsection (3), omit paragraph (c) and the “and” before it.

51

In section 9 (calculation of secondary Class 1 contributions), in subsection (3), omit paragraph (c) and the “and” before it.

52

In section 20 (descriptions of contributory benefits), in subsection (3), for “(reduction in state scheme contributions and social security benefits for members of certified schemes)” substitute “ (reduction in benefits for members of schemes that were contracted-out) ”.

53

In Schedule 1 (supplementary provisions relating to national insurance contributions), in paragraph 1, omit sub-paragraphs (2), (3), (6) and (9) to (11).

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

54

The Administration Act is amended as follows.

55

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)—

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

57

The 1995 Order is amended as follows.

58

(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)—

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
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
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

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

This Schedule is about the power under section 24(2) to amend an occupational pension scheme in relation to some or all of its members.

What can the power be used to do?

2
3
4

Regulations may impose further restrictions on the use of the power.

Creation of exceptions

5

The power may not be used to amend a scheme in relation to a member of a description specified in regulations under this paragraph.

Requirement for actuary's certificates

6

When can the power be used?

7

The power may be used before or after the repeal of section 37 of the Pension Schemes Act comes into operation (but amendments made under it must not be framed so as to take effect before the repeal comes into operation).

8

An amendment made before the repeal of section 37 of the Pension Schemes Act comes into operation does not take effect in relation to any relevant members who have ceased to be in contracted-out employment by reference to the scheme before the repeal comes into operation.

Can the power be used more than once?

9

Modifications for multi-employer or sectionalised schemes

10

The power overrides other legislation

11

An amendment under section 24 and this Schedule may be made in relation to any member, and has effect, despite anything in any other statutory provision to the contrary.

Procedural requirements and supplementary matters

12

Regulations may impose procedural requirements about the use of the power and the manner in which any amendments must be made.

13

Regulations under this Schedule may confer a discretion on a person.

Information

14

Definitions

15

In this Schedule—

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)—

For units of additional pension, see section 14A.

.

4

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

;

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

.

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

.

(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

(ea) widowed parent's allowance;

.

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
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

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

.

11

(A1) This section applies only in cases where a woman's husband has died 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
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
18
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

(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).

.

(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

(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

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

.

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

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

.

(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

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

.

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”—

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

;

(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”—

(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

Automatic transfer scheme to find out whether members have transferable benefits

2

Automatic transfer scheme to request transfer of cash equivalent

3

Right to opt out of automatic transfer

4

Information to be given to qualifying members of automatic transfer schemes

5

Transferable benefits scheme to comply with request

6

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

7

Cash equivalents: calculation and verification

8

Disclosure of information and establishment of database

9

Compliance

10

Record keeping

11

Further provision about the regulations

12

The regulations may—

PART 2 — MERGER OF PENSION ACCOUNTS

13

PART 3 — INTERPRETATION ETC.

Interpretation etc.

14

Crown application

15

Overriding provision

16

Other provision relating to regulations under this Schedule

17
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

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

;

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

.

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

;

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

.

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

;

(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)—

SCHEDULE 18

Power to restrict charges

1

“Specified” means specified in the regulations.

Power to impose requirements relating to administration or governance

2

Compliance

3

Interpretation

4

Crown application

5

Overriding provision

6

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

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

;

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

.

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

;

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

.

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

;

(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

(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.

.

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)—

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

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

.

SCHEDULE 20

PART 1 — THE NEW COMPENSATION CAP

1

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

2

In paragraph 26 (the compensation cap), for the definition of “the compensation cap” in sub-paragraph (7) substitute—

“the compensation cap” has the meaning given by paragraph 26A;

.

3

After paragraph 26 insert—

(26A) (1) This paragraph gives the meaning of “the compensation cap” for the purposes of paragraph 26. (2) The amount of the compensation cap for a person depends on theperson's age and length of pensionable service at the time when the person first becomes entitled to the relevant compensation. (3) “The compensation cap” for a person who has 20 or fewer years of pensionable service at that time is the standard amount. (4) “The compensation cap” for a person who has more than 20 years of pensionable service at that time is— (a) the standard amount, plus (b) for each additional year, an amount found by multiplying the standard amount by 3%. (5) A person has an “additional year” for each whole year of pensionable service that exceeds 20 years of pensionable service. (6) If the total amount calculated under sub-paragraph (4)(b) would exceed the standard amount, it is to be treated as being equal to the standard amount. (7) In sub-paragraphs (3) and (4) “the standard amount”— (a) for a person who is 65 years old at the relevant time, means the amount specified by the Department by order, and (b) for a person of any other age at the relevant time, means the amount specified under paragraph (a) as adjusted in accordance with actuarial adjustment factors published by the Board. (8) A person credited with a length of notional pensionable service because of pension credit rights is to be treated for the purposes of this paragraph as having pensionable service of that length (in addition to any pensionable service that the person is treated as having under sub-paragraph (9)). (9) In any case where the Board is satisfied that, under the admissible rules, a person is entitled to benefits that are not attributable to a particular period of pensionable service, the Board may for the purposes of this paragraph treat the person as having a length of pensionable service to reflect those benefits (which is in addition to any other pensionable service that the person has). (10) In any case where the Board is satisfied that it is not possible to identify the length of some or all of a person's pensionable service under the admissible rules, the Board may, having regard to those rules, determine its length for the purposes of this paragraph. (11) Where a person becomes entitled to relevant compensation in respect of benefits under two or more connected occupational pension schemes at the same time, this paragraph applies in relation to the relevant compensation in respect of each benefit as if— (a) a reference to the length of the person's pensionable service were a reference to the total length of the person's pensionable service under all of the schemes (counting any period of overlap once only), and (b) sub-paragraphs (9) and (10) apply for the purposes of working out the length of the person's pensionable service in respect of each scheme as if a reference to the admissible rules were to the admissible rules of that scheme. (12) When applying this paragraph in relation to relevant compensation in respect of a benefit, ignore any pensionable service that relates to a benefit that is not from the same source. (13) For the purposes of sub-paragraph (12)— (a) benefits attributable to a person's pensionable service under a scheme are from the same source as benefits attributable to the person's pensionable service under that or a connected occupational pension scheme, (b) benefits under a scheme which are attributable to a pension credit from a transferor are from the same source as benefits under that or a connected occupational pension scheme which are attributable to a pension credit from the same transferor, and (c) benefits are not otherwise from the same source. (14) Expressions used in this paragraph have the same meaning as in paragraph 26.

.

4

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

5

In paragraph 26(9), after “this paragraph” insert “ and paragraph 26A ”.

6

In paragraph 27 (increasing the compensation cap in line with earnings), for “paragraph 26(7)” substitute “ paragraph 26A(7) ”.

7

In paragraph 18(2) of Schedule 4 to the Pensions (No. 2) Act, for “the compensation cap” to the end substitute “ a modified version of the compensation cap in paragraph 26A of Schedule 6 to the 2005 Order. ”.

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

When working out the annual rate of a person's periodic compensation under paragraph 4(3), 13(3) or 18(3) of Schedule 6 to the 2005 Order, take into account any effect that paragraph 8 would have had on the dead person's rate if it were not for the death.

Cases involving early payment or postponement of compensation

11

Nothing in this Schedule affects the amount of—

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

Article 146 (2) of the 2005 Order is to be treated as including a reference to this Part among “the pension compensation provisions”.

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

Schemes undergoing assessment on the commencement date

14

Continue to use the old cap as the basis of assessment

Going forwards, pay pensions on the basis of the new cap

Schemes that begin winding up before the commencement date

15

Use the old cap when working out the preferential liabilities (generally)

Going forwards, pay pensions on the basis of the new cap during assessment

Meaning of “undergoing assessment”

16

For the purposes of this Part of this Schedule an eligible scheme is “undergoing assessment” if an assessment period has begun in relation to the scheme but has not yet ended.

Meaning of “eligible scheme”

17

Article 110 (4) of the 2005 Order (list of provisions in relation to which regulations may provide that a scheme remains an “eligible scheme”) is to be treated as including a reference to this Part of this Schedule.

PART 4 — INTERPRETATION AND POWER TO MAKE FURTHER TRANSISTIONAL PROVISION

Interpretation

18

In this Schedule “the commencement date” means the date on which it comes fully into operation.

19

Other expressions used in this Schedule have the same meaning as in Part 3 of the 2005 Order.

Further transitional provision

20

The inclusion of Parts 2 and 3 does not prevent transitional provision being made by order under section 53(5).

21
22

Entitlement to state pension at full or reduced rate

Entitlement to state pension at transitional rate

State pension

Entitlement to state pension at transitional rate

Shared state pension on divorce etc.

Transitional rate of state pension

Reduced rate elections: pension for women with no section 4 pension

Option to boost old retirement pensions

Increase in pensionable age to 67

State pension credit: phasing out assessed income periods

Preserving indefinite status of certain existing assessed income periods

Bereavement support payment: contribution condition and amendments

Power to prohibit offer of incentives to transfer pension rights

Automatic re-enrolment: exceptions where automatic enrolment deferred

Automatic re-enrolment: exceptions where automatic enrolment deferred

Alternative quality requirements for UK defined benefits scheme

Automatic enrolment: transitional period for hybrid schemes

Penalty notices under sections 40 and 41 of the Pensions (No. 2) Act etc.

Unpaid scheme contributions

Disclosure of information about transaction costs to members etc.

Disclosure of information about transaction costs to members etc.

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)

[^c22569991]: Sch. 5 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570001]: Sch. 5 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570011]: Sch. 5 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570021]: Sch. 5 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570031]: Sch. 6 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570041]: Sch. 6 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570051]: Sch. 6 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570061]: Sch. 6 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570071]: Sch. 6 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570081]: Sch. 6 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570091]: Sch. 7 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570101]: Sch. 7 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570111]: Sch. 7 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570121]: Sch. 7 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570131]: Sch. 8 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570141]: Sch. 8 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570151]: Sch. 8 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570161]: Sch. 8 para. 4 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(i)

[^c22904191]: Sch. 8 para. 4 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570171]: Sch. 9 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570181]: Sch. 9 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570191]: Sch. 9 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22904201]: Word in Sch. 9 para. 3(1)(b) omitted (6.4.2016) by virtue of The State Pension (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/80), regs. 1, 3(3)(a)

[^c22904221]: Sch. 9 para. 3(1)(ba) inserted (6.4.2016) by The State Pension (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/80), regs. 1, 3(3)(b)

[^c22570201]: Sch. 9 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570211]: Sch. 9 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570221]: Sch. 9 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570231]: Sch. 10 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570241]: Sch. 10 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570251]: Sch. 10 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570261]: Sch. 10 para. 4 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(j)

[^c22904241]: Sch. 10 para. 4 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570271]: Sch. 11 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570281]: Sch. 11 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570291]: Sch. 11 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570301]: Sch. 11 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570311]: Sch. 11 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570321]: Sch. 11 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570331]: Sch. 11 para. 7 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570341]: Sch. 11 para. 8 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(k)

[^c22904251]: Sch. 11 para. 8 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570351]: Sch. 11 para. 9 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570361]: Sch. 11 para. 10 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(k)

[^c22904261]: Sch. 11 para. 10 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570371]: Sch. 11 para. 11 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570381]: Sch. 11 para. 12 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570391]: Sch. 11 para. 13 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570401]: Sch. 11 para. 14 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570581]: Sch. 12 para. 1 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570591]: Sch. 12 para. 2 in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(e)

[^c22904281]: Sch. 12 para. 2 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570601]: Sch. 12 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570611]: Sch. 12 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570621]: Sch. 12 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570631]: Sch. 12 para. 6(1) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(e)

[^c22904291]: Sch. 12 para. 6(3) in operation at 25.2.2016 for specified purposes by S.R. 2016/68, art. 2(f)

[^c22904301]: Sch. 12 para. 6 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570641]: Sch. 12 para. 7 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570651]: Sch. 12 para. 8 in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(2)(a)

[^c22904311]: Sch. 12 para. 8 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22570661]: Sch. 12 para. 9 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570671]: Sch. 12 para. 10 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570681]: Sch. 12 para. 11 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570691]: Sch. 12 para. 12 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570701]: Sch. 12 para. 13 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570711]: Sch. 12 para. 14 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570721]: Sch. 12 para. 15 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570731]: Sch. 12 para. 16 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570741]: Sch. 12 para. 17 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570751]: Sch. 12 para. 18 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570761]: Sch. 12 para. 19 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570771]: Sch. 12 para. 20 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570781]: Sch. 12 para. 21 in operation at 14.9.2015 by S.R. 2015/329, art. 2(2)(c)

[^c22570791]: Sch. 12 para. 22 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570801]: Sch. 12 para. 23 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570811]: Sch. 12 para. 24 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570821]: Sch. 12 para. 25 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570831]: Sch. 12 para. 26 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570841]: Sch. 12 para. 27 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570851]: Sch. 12 para. 28 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570861]: Sch. 12 para. 29 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570871]: Sch. 12 para. 30 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570881]: Sch. 12 para. 31 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570891]: Sch. 12 para. 32 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570901]: Sch. 12 para. 33 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570911]: Sch. 12 para. 34 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570921]: Sch. 12 para. 35 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570931]: Sch. 12 para. 36 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570941]: Sch. 12 para. 37 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570951]: Sch. 12 para. 38 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570961]: Sch. 12 para. 39 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570971]: Sch. 12 para. 40 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570981]: Sch. 12 para. 41 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570991]: Sch. 12 para. 42 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571001]: Sch. 12 para. 43 in operation at 6.4.2016, see s. 53(1)(3)

[^c23319571]: Sch. 12 para. 44 omitted (17.2.2016) before coming into operation by virtue of The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), arts. 2(2), 102(3); S.R. 2016/46, art. 3(4)(a)

[^c22571021]: Sch. 12 para. 45 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571031]: Sch. 12 para. 46 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571041]: Sch. 12 para. 47 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571051]: Sch. 12 para. 48 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571061]: Sch. 12 para. 49 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571071]: Sch. 12 para. 50 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571081]: Sch. 12 para. 51 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571091]: Sch. 12 para. 52 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571101]: Sch. 12 para. 53 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571111]: Sch. 12 para. 54 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571121]: Sch. 12 para. 55 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571131]: Sch. 12 para. 56 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571141]: Sch. 12 para. 57 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571151]: Sch. 12 para. 58 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571161]: Sch. 12 para. 59 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571171]: Sch. 12 para. 60 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571181]: Sch. 12 para. 61 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571191]: Sch. 12 para. 62 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571201]: Sch. 12 para. 63 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571211]: Sch. 12 para. 64 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571221]: Sch. 12 para. 65 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571231]: Sch. 12 para. 66 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571241]: Sch. 12 para. 67 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571251]: Sch. 12 para. 68 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571261]: Sch. 12 para. 69 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571271]: Sch. 12 para. 70 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571281]: Sch. 12 para. 71 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571291]: Sch. 12 para. 72 in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(2)(a)

[^c23320041]: Sch. 12 para. 72 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22571301]: Sch. 12 para. 73 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571311]: Sch. 12 para. 74 in operation at 14.9.2015 by S.R. 2015/329, art. 2(2)(c)

[^c22571321]: Sch. 12 para. 75 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571331]: Sch. 12 para. 76 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571341]: Sch. 12 para. 77 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571351]: Sch. 12 para. 78 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571361]: Sch. 12 para. 79 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571371]: Sch. 12 para. 80 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571381]: Sch. 12 para. 81 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(k)

[^c22571391]: Sch. 12 para. 82(b) in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(k)

[^c23322831]: Sch. 12 para. 82 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22571401]: Sch. 13 para. 1 in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(1)(a)

[^c23322841]: Sch. 13 para. 1 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22571411]: Sch. 13 para. 2 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571421]: Sch. 13 para. 3 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571431]: Sch. 13 para. 4 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571441]: Sch. 13 para. 5 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571451]: Sch. 13 para. 6 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571461]: Sch. 13 para. 7 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571471]: Sch. 13 para. 8 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571481]: Sch. 13 para. 9 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571491]: Sch. 13 para. 10 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571501]: Sch. 13 para. 11 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571511]: Sch. 13 para. 12 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571521]: Sch. 13 para. 13 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571531]: Sch. 13 para. 14 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571541]: Sch. 13 para. 15 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571551]: Sch. 13 para. 16 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571561]: Sch. 13 para. 17 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571571]: Sch. 13 para. 18 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571581]: Sch. 13 para. 19 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571591]: Sch. 13 para. 20 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571601]: Sch. 13 para. 21 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571611]: Sch. 13 para. 22 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571621]: Sch. 13 para. 23 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571631]: Sch. 13 para. 24 in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(1)(b)

[^c23322991]: Sch. 13 para. 24 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22571641]: Sch. 13 para. 25 in operation at 14.9.2015 for specified purposes by S.R. 2015/329, art. 2(1)(b)

[^c23323021]: Sch. 13 para. 25 in operation at 6.4.2016 so far as not brought into operation earlier by an order, see s. 53(1)(3)

[^c22571651]: Sch. 13 para. 26 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571661]: Sch. 13 para. 27 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571671]: Sch. 13 para. 28 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571681]: Sch. 13 para. 29 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571691]: Sch. 13 para. 30 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571701]: Sch. 13 para. 31 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571711]: Sch. 13 para. 32 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571721]: Sch. 13 para. 33 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571731]: Sch. 13 para. 34 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571741]: Sch. 13 para. 35 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571751]: Sch. 13 para. 36 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571761]: Sch. 13 para. 37 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571771]: Sch. 13 para. 38 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571781]: Sch. 13 para. 39 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571791]: Sch. 13 para. 40 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571801]: Sch. 13 para. 41 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571811]: Sch. 13 para. 42 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571821]: Sch. 13 para. 43 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571831]: Sch. 13 para. 44 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571841]: Sch. 13 para. 45 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571851]: Sch. 13 para. 46 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571861]: Sch. 13 para. 47 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571871]: Sch. 13 para. 48 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571881]: Sch. 13 para. 49 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571891]: Sch. 13 para. 50 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571901]: Sch. 13 para. 51 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571911]: Sch. 13 para. 52 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571921]: Sch. 13 para. 53 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571931]: Sch. 13 para. 54 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571941]: Sch. 13 para. 55 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571951]: Sch. 13 para. 56 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571961]: Sch. 13 para. 57 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571971]: Sch. 13 para. 58 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571981]: Sch. 13 para. 59 in operation at 6.4.2016, see s. 53(1)(3)

[^c22571991]: Sch. 13 para. 60 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572001]: Sch. 13 para. 61 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572011]: Sch. 13 para. 62 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572021]: Sch. 13 para. 63 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572031]: Sch. 13 para. 64 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572041]: Sch. 13 para. 65 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572051]: Sch. 13 para. 66 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572061]: Sch. 13 para. 67 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572071]: Sch. 13 para. 68 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572081]: Sch. 13 para. 69 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572091]: Sch. 13 para. 70 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572101]: Sch. 13 para. 71 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572111]: Sch. 13 para. 72 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572121]: Sch. 13 para. 73 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572131]: Sch. 13 para. 74 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572141]: Sch. 13 para. 75 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572151]: Sch. 13 para. 76 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572161]: Sch. 13 para. 77 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572171]: Sch. 13 para. 78 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572181]: Sch. 13 para. 79 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572191]: Sch. 13 para. 80 in operation at 6.4.2016, see s. 53(1)(3)

[^c22572201]: Sch. 13 para. 81 in operation at 6.4.2016, see s. 53(1)(3)

[^c22570411]: Sch. 14 para. 1 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570421]: Sch. 14 para. 2 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570431]: Sch. 14 para. 3 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570441]: Sch. 14 para. 4 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570451]: Sch. 14 para. 5 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570461]: Sch. 14 para. 6 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570471]: Sch. 14 para. 7 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570481]: Sch. 14 para. 8 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570491]: Sch. 14 para. 9 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570501]: Sch. 14 para. 10 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570511]: Sch. 14 para. 11 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570521]: Sch. 14 para. 12 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570531]: Sch. 14 para. 13 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570541]: Sch. 14 para. 14 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c22570551]: Sch. 14 para. 15 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(l)

[^c23327291]: Sch. 14 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)

[^c23327301]: Sch. 15 para. 1 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(l)

[^c23327311]: Sch. 15 para. 1 in operation at 12.10.2015 in so far as not already in operation by S.R. 2015/329, art. 2(3)

[^c23327321]: Sch. 15 para. 2 in operation at 12.10.2015 by S.R. 2015/329, art. 2(3)

[^c23327331]: Sch. 15 para. 3 in operation at 12.10.2015 by S.R. 2015/329, art. 2(3)

[^c23327341]: Sch. 15 para. 4 in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(2)(l)

[^c23327351]: Sch. 15 para. 4 in operation at 12.10.2015 in so far as not already in operation by S.R. 2015/329, art. 2(3)

[^c23327361]: Sch. 15 para. 5 in operation at 12.10.2015 by S.R. 2015/329, art. 2(3)

[^c23327371]: Sch. 15 para. 6 in operation at 12.10.2015 by S.R. 2015/329, art. 2(3)

[^c23327381]: Sch. 15 para. 7 in operation at 12.10.2015 by S.R. 2015/329, art. 2(3)

[^c23327391]: Sch. 17 para. 14(1) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(1)(m)(i)

[^c23327401]: Sch. 17 para. 19(1) in operation at 16.7.2015 for specified purposes by S.R. 2015/307, art. 2(1)(m)(ii)

[^c23327411]: Sch. 17 para. 19(3) in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(m)(ii)

[^c23327611]: Sch. 18 para. 1 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327621]: Sch. 18 para. 2 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327631]: Sch. 18 para. 3 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327641]: Sch. 18 para. 4 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327651]: Sch. 18 para. 5 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327661]: Sch. 18 para. 6 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327671]: Sch. 18 para. 7 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327681]: Sch. 18 para. 8 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327691]: Sch. 18 para. 9 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327701]: Sch. 18 para. 10 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327711]: Sch. 18 para. 11 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23327721]: Sch. 18 para. 12 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(n)

[^c23329991]: Sch. 19 para. 1 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330001]: Sch. 19 para. 2 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330011]: Sch. 19 para. 3 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330021]: Sch. 19 para. 4 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330031]: Sch. 19 para. 5 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330041]: Sch. 19 para. 6 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330051]: Sch. 19 para. 7 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330061]: Sch. 19 para. 8 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330071]: Sch. 19 para. 9 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^c23330081]: Sch. 19 para. 10 in operation at 16.7.2015 by S.R. 2015/307, art. 2(1)(o)

[^key-e338628817886e073ae10e49f10b5216]: S. 30(5) in operation at 9.2.2017 for specified purposes by S.R. 2017/37, art. 2(a)

[^key-9f65dce482f973e8631688247e22e315]: Sch. 16 para. 20 in operation at 9.2.2017 for specified purposes by S.R. 2017/37, art. 2(b)

[^key-a0338e582bb65395f00878ea3190a697]: Sch. 16 para. 31 in operation at 9.2.2017 by S.R. 2017/37, art. 2(c)

[^key-0c29bdca4fcca9122c798701f3df1c7d]: S. 30(1)-(4) in operation at 10.3.2017 for specified purposes by S.R. 2017/44, art. 2(1)(a)

[^key-336aba4cdf29bd5cbae651cce587354d]: S. 29 in operation at 10.3.2017 for specified purposes by S.R. 2017/44, art. 2(1)(a)

[^key-cce3117de5762b31b291ea0cc163529d]: S. 31 in operation at 10.3.2017 for specified purposes by S.R. 2017/44, art. 2(1)(a)

[^key-47de6fef4c4d534c295e6d7714b5264e]: S. 48 in operation at 10.3.2017 for specified purposes by S.R. 2017/44, art. 5(a)

[^key-9fb8e328873d8806ab16d591e3152816]: Sch. 20 para. 1 in operation at 10.3.2017 for specified purposes by S.R. 2017/44, art. 5(a)

[^key-a6192b2ac3870cdd67c446d1dabaa614]: Sch. 20 para. 5 in operation at 10.3.2017 by S.R. 2017/44, art. 5(a)

[^key-91bebb669f825dac8b8b9b9bec8ac065]: Sch. 20 para. 22 in operation at 10.3.2017 by S.R. 2017/44, art. 5(a)

[^key-82eb2746b77720d89a3ca778d512ca96]: S. 30(1)-(4) in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 2(1)(b)

[^key-8ac9f6e5c993d4edd4507a6596af86b9]: Pt. 5 modified (6.4.2017) by The Social Security (Reciprocal Agreements) Order (Northern Ireland) 2017 (S.R. 2017/73), arts. 1, 2

[^key-1fc55c29e5762b5bce3c6db4653e1c61]: S. 29 in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 2(1)(b)

[^key-6d913d541bcdb67c9b2e1df250090e7d]: S. 31 in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 2(1)(b)

[^key-925b86ce94152e96cff8cac04d8cda4f]: S. 30(5) in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-e2cda72980f734f1a726d23f20016708]: Sch. 16 para. 1 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-802892db125b92abfe6de0e7fda90a17]: Sch. 16 para. 2 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-86aa8e00021968aea0cf1f7799bdedbc]: Sch. 16 para. 3 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-7b324664c3fdafb3cb4eddef8b93c586]: Sch. 16 para. 4 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-4bc4dba8b029ffba8340324c630284df]: Sch. 16 para. 5 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-dbc05fc70c5e1c1967296548741ac02e]: Sch. 16 para. 6 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-77209f4542fdc6001010aeea69330187]: Sch. 16 para. 7 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-d049df37271d9cb306cec1d79ae95403]: Sch. 16 para. 8 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-e6cdaa094845b227550beb7fb8c0f743]: Sch. 16 para. 9 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-e341e686f9d0bb05d79677d50da78de8]: Sch. 16 para. 10 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-cb0386013c47a50bb578e97aacf02c67]: Sch. 16 para. 11 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-202b359dd77057c1c57d9a0b05f701c6]: Sch. 16 para. 12 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-271181fa5a61a6eb6309aa93842f692a]: Sch. 16 para. 13 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-5f1ef1fc2216ee3b39f277f8bd51be95]: Sch. 16 para. 14 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-b8e40d66433c1e7b749ec4a89aaf0d1d]: Sch. 16 para. 15 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-df66705fec61ea1252904f805627b5a1]: Sch. 16 para. 16 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-7c403ebb81adcf77f6b58ec724b699be]: Sch. 16 para. 17 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-6485f7c5215a657acd7db3a6b47d2850]: Sch. 16 para. 18 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-9031204b09a07ab23fd3c7db64dc8dd9]: Sch. 16 para. 19 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-7d47fa163b2d93548d1389c6cdafdcfa]: Sch. 16 para. 20 in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-b1aafd4b43b88290eab65f8243ebfd5b]: Sch. 16 para. 21 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-b1f4201b9da1cf64468a5927df4f4586]: Sch. 16 para. 22 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-00411ddbb5b9be813cec210ce0f4ff0c]: Sch. 16 para. 23 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-a398a51c17b4cdeae8d5b241b0102688]: Sch. 16 para. 24 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-639521d68ee35162b3ca959114872406]: Sch. 16 para. 25 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-ccbc850b5442e5dcad5bc42db4d9198b]: Sch. 16 para. 26 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-6982a0be24bc24d511f1e5a3fe3f2126]: Sch. 16 para. 27 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-e20f9c3c71b2d2b1df7af289adce7efd]: Sch. 16 para. 28 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-c65ca5d02348aa0bd396622f1d1bbe0c]: Sch. 16 para. 29 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-6a9b9139a81edac72f1b53887776a9bb]: Sch. 16 para. 30 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-feb14c18b130039b0b50b6ada86c353b]: Sch. 16 para. 32 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-9120d841794f70c3fcf16cfc09c3fa07]: Sch. 16 para. 33 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-0fe27400177bb91d906427b0759254cd]: Sch. 16 para. 34 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-6d8f3bf1501046fd3fdff6df6cad93b9]: Sch. 16 para. 35 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-3bd6614a811b0117cd0178be43c1374d]: Sch. 16 para. 36 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-258cdcc1f08c1482064a41e40d9da699]: Sch. 16 para. 37 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-d1c76da70363fc7b913b97f49769b67f]: Sch. 16 para. 38 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-a4f37d8134cfd1bddbe8da74d5e3905f]: Sch. 16 para. 39 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-48123945f7c6cb93d8be1f43a2824c13]: Sch. 16 para. 40 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-9d37cf0e19d4c5967a6db01f0dd562b9]: Sch. 16 para. 41 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-d78682882a64949afd8f55c802b33b77]: Sch. 16 para. 42 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-7cc95897c7f5c324c28bed027b92058a]: Sch. 16 para. 43 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-bdc66d91fd9b79efa36c6acc396cd861]: Sch. 16 para. 44 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-c79102fa52a0c77c11e31b6788f8ec55]: Sch. 16 para. 45 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-408f8666f3926ca1728745daedb57707]: Sch. 16 para. 46 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-9039979f993b803fe3aa1527dd0dd264]: Sch. 16 para. 47 in operation at 6.4.2017 by S.R. 2017/44, art. 2(2) (with arts. 3, 4)

[^key-cf280044418865717ead2d68f50e433d]: S. 48 in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 5(b)

[^key-e91985f29bb2914f190873ce81328681]: Sch. 20 para. 1 in operation at 6.4.2017 in so far as not already in operation by S.R. 2017/44, art. 5(b)

[^key-14ef4515becdccf1c224481cc9359fad]: Sch. 20 para. 6 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-7b879365dcdf1a4106cdfa7c8151df75]: Sch. 20 para. 7 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-9a62b4c129f8d400f8e77cf55b010eb7]: Sch. 20 para. 8 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b) (with transitional provisions in S.R. 2017/58)

[^key-45cbf85103c447fff3672bb614deeca7]: Sch. 20 para. 9 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b) (with transitional provisions in S.R. 2017/58)

[^key-70f7aece039cbe739e0ffdf01ccfd71d]: Sch. 20 para. 10 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b) (with transitional provisions in S.R. 2017/58)

[^key-3d9f4a54970245245e8c8593603bcf59]: Sch. 20 para. 11 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b) (with transitional provisions in S.R. 2017/58)

[^key-066b562624ccfa5d2927d9126f8309e2]: Sch. 20 para. 12 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b) (with transitional provisions in S.R. 2017/58)

[^key-05e09a37fd737aeda4fe873423f4bbd4]: Sch. 20 para. 13 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-801080f86584fdae142a2497b9bdd899]: Sch. 20 para. 14 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-82628293f2dba13fc5fe1f5dc6aa3b94]: Sch. 20 para. 15 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-6dded7c7ae4ec2f52c963979756535e4]: Sch. 20 para. 16 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-d5c7f2af65df32a1a0695b8ddf66e10f]: Sch. 20 para. 17 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-ae72edfebf4c49bd2cea8db7187d8bdd]: Sch. 20 para. 18 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-25c0004be42cd0c4689699716cab6582]: Sch. 20 para. 19 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-57b0e4fa0fbcd5171c732a1244e3624f]: Sch. 20 para. 20 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-4af3005b85b39d6b62bb40eaa12923e2]: Sch. 20 para. 21 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^M_I_c14fd5c9-c754-4647-eb8f-b29b6840c6ca]: Sch. 20 para. 2 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^M_I_50151ce7-0042-4ab1-dd70-1c19ae3f381e]: Sch. 20 para. 3 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^M_I_72bb155d-a4e2-4284-a2f6-43080599ae6b]: Sch. 20 para. 4 in operation at 6.4.2017 by S.R. 2017/44, art. 5(b)

[^key-f63ea57d0212c8f13e72faa3c6ae568f]: S. 17 sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(3)

[^key-e0e767f8192cc0163b3671e6aea7668b]: S. 9 sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(4)(a)

[^key-13fae770ca96277380950b86b7d6c514]: Sch. 2 para. 4(3) sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(4)(b)

[^key-cddc02e18fc85ae63016f81ace5870d7]: Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(4)(c)

[^key-678ba55db788f76f8bea5f128fdfc340]: Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(4)(c)

[^key-15ecf01df8e187094c0a6376478b4a81]: Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(4)(d)

[^key-4693d8ff4db7a08bc4da2186232c4227]: Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2017 (S.R. 2017/56), arts. 1(1)(c), 6(4)(d)

[^key-bdddd00c4f27a3fb46cc16785d38aab3]: S. 17 sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(2)

[^key-c3fcf8017ab662bc45521a83569cc292]: S. 9 sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(3)(a)

[^key-47372c0c844723dc33a669ff253d4db3]: Sch. 2 para. 4(3) sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(3)(b)

[^key-762adf909ad37d4b6bc6e5ccb4d5f673]: Sch. 4 para. 5(3) sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(3)(c)

[^key-18c55ae7be76e4d37e5588b00e61c422]: Sch. 4 para. 6 sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(3)(c)

[^key-3cc174e0b28397ca18fb0b0d2ff6f857]: Sch. 9 para. 5(3) sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(3)(d)

[^key-f0385e400cb736d77f9f0cfea0c1a1c5]: Sch. 9 para. 6 sums amended (25.9.2017) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2017 (S.R. 2017/187), arts. 1, 6(3)(d)

[^key-f9b0e7b729d03180fdee322b81172a9e]: S. 43 in operation at 9.3.2018 by S.R. 2018/41, art. 2(1) (with art. 2(2))

[^key-e1a765f081790f37a582106593a13eb8]: S. 17 sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(2)

[^key-d17cab3210af56711d32947cd132b3c2]: S. 9 sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(3)(a)

[^key-e28ffe045d119f6502956a2c09c3b329]: Sch. 2 para. 4(3) sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(3)(b)

[^key-7ebd21e21ab7aaa108329c3251fa5c8a]: Sch. 4 para. 5(3) sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(3)(c)

[^key-f895c950b112925f77dcf04e62fb59bd]: Sch. 4 para. 6 sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(3)(c)

[^key-cba096283bc4c0d3c5b7310ef4c6fafc]: Sch. 9 para. 5(3) sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(3)(d)

[^key-2edc8449cafb9b2561c9df754dcdc72d]: Sch. 9 para. 6 sums amended (24.3.2018) by The Social Security (2017 Benefits Up-rating) Order (Northern Ireland) 2018 (S.R. 2018/56), arts. 1, 6(3)(d)

[^key-27347f48be080a007e1778850edb2f74]: S. 9 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(4)(a)

[^key-59b844a012ebc2fb559bac881683ba8e]: S. 17 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(3)

[^key-d10486bf4a49c2ad63bfeb6dd38072e7]: Sch. 2 para. 4(3) sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(4)(b)

[^key-0f160827433a6d0532223ce42f6b7259]: Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(4)(c)

[^key-ba755e4dc4be85ec2555f02b90d8fbe1]: Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(4)(c)

[^key-0b4f93387e0775e3500c3c16e15d2751]: Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(4)(d)

[^key-3885c7546a62e8c2894190b496ccbf36]: Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2018 (S.R. 2018/58), arts. 1(1)(c), 6(4)(d)

[^key-2835c3b9ea7ba43127422743c2b079cb]: S. 17 sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(2)

[^key-6b2f7b38b44b8ac4131c1d26025136fd]: S. 9 sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(3)(a)

[^key-cd42679abb449e7a8195f2419fa03a87]: Sch. 2 para. 4(3) sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(3)(b)

[^key-03d24c848b81c4f6ddc9af95837b6aee]: Sch. 4 para. 5(3) sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(3)(c)

[^key-04e6e0c42ee788eab006132fe9f7da26]: Sch. 4 para. 6 sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(3)(c)

[^key-4fa40b61b07b49fe6ea40f758b2e882a]: Sch. 9 para. 5(3) sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(3)(d)

[^key-68ddf2d66193886922991d8c3a247e0f]: Sch. 9 para. 6 sums amended (29.9.2018) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2018 (S.R. 2018/167), arts. 1, 6(3)(d)

[^key-43c861faa8421088295abca7578841a9]: S. 17 sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(2)

[^key-2ac1d0794bcec62274347c3e4000df88]: S. 9 sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(3)(a)

[^key-81b3dfdf08721fe2c8d6a28277753136]: Sch. 2 para. 4(3) sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(3)(b)

[^key-12f395d17cf12d307f4d905a37007c32]: Sch. 4 para. 5(3) sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(3)(c)

[^key-cc7469173e69bccd9e3a54b208409420]: Sch. 4 para. 6 sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(3)(c)

[^key-d8317547309c9e60d98c799da2bb4f69]: Sch. 9 para. 5(3) sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(3)(d)

[^key-e8034f599ded8e2b17f6b5fb9fb38fc9]: Sch. 9 para. 6 sums amended (26.3.2019) by The Social Security (2018 Benefits Up-rating) Order (Northern Ireland) 2019 (S.R. 2019/46), arts. 1, 6(3)(d)

[^key-18b55e555d9c6d8e76d1b7149280939a]: S. 9 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(4)(a)

[^key-5cc9cd1ef34371990fcd83500055d684]: S. 17 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(3)

[^key-8a83b823a23f44661b0023b83df8639f]: Sch. 2 para. 4(3) sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(4)(b)

[^key-747edb0d040160ab3c021b831abb2d6a]: Sch. 4 para. 5(3) sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(4)(c)

[^key-9c9425cadf8d6f70cbc59346167a997d]: Sch. 9 para. 5(3) sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(4)(d)

[^key-bd3de66f44a7c42bccba5314eb6cdc14]: Sch. 4 para. 6 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(4)(c)

[^key-8f121e654ff75ddccadf89b527d0e52b]: Sch. 9 para. 6 sums amended (with effect in accordance with arts. 1(2)(3), 7 of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2019 (S.R. 2019/58), arts. 1(1)(c), 6(4)(d)

Survivor's pension based on inheritance of additional old state pension

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

Prisoners

Option to boost old retirement pensions

Increase in pensionable age to 67

State pension credit: phasing out assessed income periods

Preserving indefinite status of certain existing assessed income periods

Power to prohibit offer of incentives to transfer pension rights

Automatic re-enrolment: exceptions where automatic enrolment deferred

Automatic enrolment: powers to create general exceptions

Alternative quality requirements for UK defined benefits scheme

Automatic enrolment: transitional period for hybrid schemes

Penalty notices under sections 40 and 41 of the Pensions (No. 2) Act etc.

Unpaid scheme contributions

Power to restrict charges or impose requirements in relation to schemes

Prohibition and suspension orders: directors of corporate trustees

Pensions Regulator's objectives

Power to make consequential amendments etc.

Bereavement support payment: contribution condition and amendments

Automatic enrolment: powers to create general exceptions

Alternative quality requirements for UK defined benefits scheme

Penalty notices under sections 40 and 41 of the Pensions (No. 2) Act etc.

Unpaid scheme contributions

Prohibition and suspension orders: directors of corporate trustees

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

Regulations and orders