The Pensions on Divorce etc. (Provision of Information) Regulations (Northern Ireland) 2000

Made: 26th April 2000

Coming into operation: 1st December 2000

The Department for Social Development, in exercise of the powers conferred by sections 164(1) and (4) and 177(2) to (4) of the Pension Schemes (Northern Ireland) Act 1993[^f00001] and Articles 21(1)(a), (b)(i) and (c)(i) and (2), 31(1)(b)(ii), 42(1) and 73(4) of the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00002], and now vested in it[^f00003], and of all other powers enabling it in that behalf, hereby makes the following Regulations:

Citation, commencement and interpretation

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• (1) These Regulations may be cited as the Pensions on Divorce etc. (Provision of Information) Regulations (Northern Ireland) 2000 and shall come into operation on 1st December 2000.

• (2) In these Regulations—

• “the Act” means the Pension Schemes (Northern Ireland) Act 1993;

• “the 1995 Order” means the Pensions (Northern Ireland) Order 1995[^f00004];

• “the Matrimonial Causes Act” means the Matrimonial Causes Act 1973[^f00005];

• “the Matrimonial Causes Order” means the Matrimonial Causes (Northern Ireland) Order 1978[^f00006];

• “the Charging Regulations” means the Pensions on Divorce etc. (Charging) Regulations (Northern Ireland) 2000[^f00007];

• “the Implementation and Discharge of Liability Regulations” means the Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000[^f00008];

• “the Transfer Values Regulations” means the Occupational Pension Schemes (Transfer Values) Regulations (Northern Ireland) 1996[^f00009];

• “the Valuation Regulations” means the Pension Sharing (Valuation) Regulations (Northern Ireland) 2000[^f00010];

• “active member” has the meaning given by Article 121(1) of the 1995 Order;

• ...

• “day” means any day other than a public holiday;

• “deferred member” has the meaning given by Article 121(1) of the 1995 Order;

• “implementation period” has the meaning given by Article 31(1);

• “member” means a person who has rights to future benefits, or has rights to benefits payable, under a pension arrangement;

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

• “normal benefit age” has the meaning given by section 97B[^f00011];

• “normal pension age” has the meaning given by section 175;

• “notice of discharge of liability” means a notice issued to the member and his former spouse or former civil partner by the person responsible for a pension arrangement when that person has discharged his liability in respect of a pension credit in accordance with Schedule 5;

• “notice of implementation” means a notice issued by the person responsible for a pension arrangement to the member and his former spouse or former civil partner at the beginning of the implementation period notifying them of the day on which the implementation period for the pension credit begins;

• “occupational pension scheme” has the meaning given by section 1;

• “the party with pension rights” and “the other party” have the meanings given by Article 27D(4) of the Matrimonial Causes Order[^f00012];

• “pension arrangement” has the meaning given by Article 43(1);

• “pension credit” means a credit under Article 26(1)(b);

• “pension credit benefit” means the benefits payable under a pension arrangement or a qualifying arrangement to or in respect of a person by virtue of rights under the arrangement in question which are attributable (directly or indirectly) to a pension credit;

• “pension credit rights” means rights to future benefits under a pension arrangement or a qualifying arrangement which are attributable (directly or indirectly) to a pension credit;

• “pension sharing order or provision” means an order or provision which is mentioned in Article 25(1);

• “pensionable service” has the meaning given by Article 121(1) of the 1995 Order;

• “pensioner member” has the meaning given by Article 121(1) of the 1995 Order;

• “person responsible for a pension arrangement” has the meaning given by Article 43(2);

• “personal pension scheme” has the meaning given by section 1[^f00013];

• “qualifying arrangement” has the meaning given by paragraph 6 of Schedule 5;

• “retirement annuity contract” means a contract or scheme which is to be treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(f) of Schedule 36 to that Act (deemed registration of existing schemes);

• “salary related occupational pension scheme” has the meaning given by regulation 1A of the Transfer Values Regulations[^f00015];

• “transfer day” has the meaning given by Article 26(8);

• “transferee” has the meaning given by Article 26(8);

• “transferor” has the meaning given by Article 26(8);

• “trustees or managers” has the meaning given by Article 43(1).

• (3) Subject to paragraph (4), the Interpretation Act (Northern Ireland) 1954[^f00016] shall apply to these Regulations as it applies to an Act of the Assembly.

• (4) For the purposes of these Regulations and notwithstanding section 39(2) of the Interpretation Act (Northern Ireland) 1954, where a period of time is expressed to begin on, or to be reckoned from, a particular day, that day shall be included in the period.

• (5) In these Regulations—

• (a) any reference to a numbered section is a reference to the section of the Act bearing that number, and

• (b) any reference to a numbered Article or Schedule is a reference to the Article of, or Schedule to, the Welfare Reform and Pensions (Northern Ireland) Order 1999[^f00017] bearing that number.

Basic information about pensions on divorce or dissolution of a civil partnership

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• (1) The requirements imposed on a person responsible for a pension arrangement for the purposes of Article 21(1)(a) (supply of pension information in connection with divorce etc.) are that he shall furnish—

• (a) on request from a member, the information referred to in paragraphs (2) and (3)(b) to (f);

• (b) on request from the spouse or civil partner of a member, the information referred to in paragraph (3), or

• (c) pursuant to an order of the court, the information referred to in paragraph (2), (3) or (4),

to the member, the spouse or civil partner of the member or, as the case may be, to the court.

• (2) The information in this paragraph is a valuation of pension rights or benefits accrued under that member’s pension arrangement.

• (3) The information in this paragraph is—

• (a) a statement that on request from the member, or pursuant to an order of the court, a valuation of pension rights or benefits accrued under that member’s pension arrangement, will be provided to the member, or, as the case might be, to the court;

• (b) a statement summarising the way in which the valuation referred to in paragraph (2) and sub-paragraph (a) is calculated;

• (c) the pension benefits which are included in the valuation referred to in paragraph (2) and sub-paragraph (a);

• (d) whether the person responsible for the pension arrangement offers membership to a person entitled to a pension credit, and if so, the types of benefits available to pension credit members under that arrangement;

• (e) whether the person responsible for the pension arrangement intends to discharge his liability for a pension credit other than by offering membership to a person entitled to a pension credit, and

• (f) the schedule of charges which the person responsible for the pension arrangement will levy in accordance with regulation 2(2) of the Charging Regulations (general requirements as to charges).

• (4) The information in this paragraph is any other information relevant to any power with respect to the matters specified in Article 21(1)(a) and which is not specified in Schedules 2 to 5 (basic information, information to be given on request, summary funding statements and statements of benefits: non money purchase benefits) and Schedule 6 (statements of benefits: money purchase benefits and cash balance benefits) or 7 (information to be given by schemes that relates to accessing benefits) (whichever is relevant) to the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014, in a case where those Regulations apply.

• (5) Where the member’s request for, or the court order for the provision of, information includes a request for, or an order for the provision of, a valuation, under paragraph (2), the person responsible for the pension arrangement shall furnish all the information requested, or ordered, to the member—

• (a) within 3 months beginning with the date the person responsible for the pension arrangement receives that request or order for the provision of the information, or

• (b) within 6 weeks beginning with the date the person responsible for the pension arrangement receives the request, or order, for the provision of the information, if the member has notified that person on the date of the request or order that the information is needed in connection with proceedings commenced under any of the provisions referred to in Article 21(1)(a), or

• (c) within such shorter period specified by the court in an order requiring the person responsible for the pension arrangement to provide a valuation in accordance with paragraph (2).

• (6) Where—

• (a) the member’s request for, or the court order for the provision of, information does not include a request or an order for a valuation under paragraph (2), or

• (b) the member’s spouse or civil partner requests the information specified in paragraph (3),

the person responsible for the pension arrangement shall furnish that information to the member, his spouse, civil partner, or the court, as the case may be, within one month beginning with the date that person receives the request for, or the court order for the provision of, the information.

• (7) At the same time as furnishing the information referred to in paragraph (1), the person responsible for a pension arrangement may furnish the information specified in regulation 4(2) (provision of information in response to a notification that a pension sharing order or provision may be made).

Information about pensions on divorce: valuation of pension benefits

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• (1) Where an application for financial relief under any of the provisions referred to in Article 21(1)(a)(i), (ia) or (ii) (supply of pension information in connection with domestic and overseas divorce etc. in Northern Ireland and corresponding England and Wales powers) has been made or is in contemplation, the valuation of benefits under a pension arrangement shall be calculated and verified for the purposes of regulation 2 in accordance with—

• (a) paragraphs (3) and (4), if the person with pension rights is an active member, a deferred member or a pensioner member of an occupational pension scheme;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) paragraphs (5) and (6), if—

• (i) the person with pension rights is a member of a personal pension scheme, or

• (ii) those pension rights are contained in a retirement annuity contract, or

• (d) paragraphs (7) and (8), if—

• (i) the pension of the person with pension rights is in payment;

• (ii) the rights of the person with pension rights are contained in an insurance policy or annuity contract other than a retirement annuity contract;

• (iii) the rights of the person with pension rights are contained in a deferred annuity contract other than a retirement annuity contract, or

• (iv) the pension of the person with pension rights is not in payment and the person has attained normal pension age.

• (2) Where an application for financial provision under any of the provisions referred to in Article 21(1)(a)(iii) (corresponding Scottish powers) has been made, or is in contemplation, the valuation of benefits under a pension arrangement shall be calculated and verified for the purposes of regulation 2 in accordance with regulation 3 of the Divorce etc. (Pensions) (Scotland) Regulations 2000[^f00020] (valuation).

• (3) Where a person with pension rights is an active member, a deferred member or a pensioner member of an occupational pension scheme, the value of those rights in relation to a category of benefits referred to in section 89(6) (scope of Chapter 1) must be calculated and verified in accordance with regulations 7 to 7C and 7E(1) to (3) of the Transfer Values Regulations (manner of calculation of cash equivalents, initial cash equivalents etc), as if—

• (a) in the case of benefits other than money purchase benefits, the member has made an application for a statement of entitlement under section 89A on the date that the request for the valuation was received, or

• (b) in the case of money purchase benefits, the member has made a valid application under section 91 to take the cash equivalent of those benefits on the date that the request for the valuation was received.

• (4) Where the person with pension rights is continuing to accrue rights to benefits in the category of benefits to be valued, paragraph (3) applies as if the person had ceased to accrue rights in that category of benefits on the date that the request for the valuation was received.

• (5) Where the person with pension rights is a member of a personal pension scheme, or those rights are contained in a retirement annuity contract, the value of the benefits which he has under that scheme or contract shall be taken to be the cash equivalent to which he would have acquired a right under section 90 (right to cash equivalent), if he had made an application under section 91(1) on the date on which the request for the valuation was received.

• (6) In relation to a personal pension scheme which is comprised in a retirement annuity contract made before 4th January 1988, paragraph (5) shall apply as if such a scheme were not excluded from the scope of Chapter 1 of Part 4ZA of the Act (transfers and contribution refunds) by section 89(5)(b).

• (7) Cash equivalents are to be calculated and verified in accordance with regulations 7 to 7C and 7E(1) to (3) of the Transfer Values Regulations as appropriate.

• (8) When calculating and verifying a cash equivalent, regulations 7 to 7C and 7E(1) to (3) of the Transfer Values Regulations are to be read as if—

• (a) in regulation 7—

• (i) in paragraph (1)(a) the words “and then making any reductions in accordance with regulation 7D” were omitted;

• (ii) in paragraph (1)(b) for “regulation 7E” there were substituted “regulation 7E(1) to (3)”;

• (iii) in paragraph (2) for “trustees” there were substituted “person responsible for the pension arrangement”;

• (iv) in paragraph (3) for “trustees are” there were substituted “person responsible for the pension arrangement is”;

• (b) in regulations 7A and 7B for “trustees”, in each place where it occurs, there were substituted “person responsible for the pension arrangement”;

• (c) in regulation 7C—

• (i) in paragraph (3) for “trustees”, in both places where it occurs, there were substituted “person responsible for the pension arrangement”;

• (ii) in paragraph (4)(b)(iv) for “trustees determine” there were substituted “person responsible for the pension arrangement determines”;

• (d) in regulation 7E—

• (i) in paragraph (1) for “trustees have” there were substituted “person responsible for the pension arrangement has”;

• (ii) in paragraph (2) for “trustees” there were substituted “person responsible for the pension arrangement”.

Provision of information in response to a notification that a pension sharing order or provision may be made

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• (1) A person responsible for a pension arrangement shall furnish the information specified in paragraph (2) to the member or to the court, as the case may be—

• (a) within 21 days beginning with the date that the person responsible for the pension arrangement received the notification that a pension sharing order or provision may be made, or

• (b) if the court has specified a date which is outside the 21 days referred to in sub-paragraph (a), by that date.

• (2) The information referred to in paragraph (1) is—

• (a) the full name of the pension arrangement and address to which any order or provision referred to in Article 25(1) (activation of pension sharing) should be sent;

• (b) in the case of an occupational pension scheme, whether the scheme is winding up, and, if so,

• (i) the date on which the winding up commenced;

• (ii) the name and address of the trustees who are dealing with the winding up, and

• (iii) whether the member’s rights to benefit are to be or are likely to be reduced in accordance with Articles 73 to 74 of the 1995 Order (winding up);

• (c) in the case of an occupational pension scheme, whether a cash equivalent of the member’s pension rights, if calculated on the date the notification referred to in paragraph (1)(a) was received by the trustees or managers of that scheme, would be reduced in accordance with the provisions of paragraphs 2, 3 and 12 of Schedule 1A to the Transfer Values Regulations (reductions in initial cash equivalents) if the member were to transfer the cash equivalent of those rights out of the scheme;

• (d) whether the person responsible for the pension arrangement is aware that the member’s rights under the pension arrangement are subject to any, and if so, to specify which, of the following—

• (i) any order or provision specified in Article 25(1);

• (ii) an order under Article 25 of the Matrimonial Causes Order (financial provision in connection with divorce proceedings, etc.) so far as it includes provision made by virtue of Article 27B or 27C of that Order[^f00027] (powers to include provisions about pensions);

• (iii) an order under section 12A(2) or (3) of the Family Law (Scotland) Act 1985[^f00028] (powers in relation to pensions lump sums when making a capital sum order) which relates to benefits or future benefits to which the member is entitled under the pension arrangement;