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Pension Schemes (Northern Ireland) Act 1993

Type Public General Act
Publication 1993-11-05
Last updated 2025-04-07
State In force
Department Statute Law Database
Source legislation.gov.uk
articles Not indexed
Reform history JSON API

[^key-fdd8f1dbc0d40db38a4ea003ee8f99f8]: Words in s. 56(5) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 17

[^key-fdd9be5ce5e2e031c8c12c89b3e04c29]: Sch. 8 para. 6 repealed (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2006/95, art. 2(c), Sch. Pt. 3

[^key-fe2ff6ab1932a286f6127fef44a91168]: Words in s. 83(4)(d) substituted (5.12.2005) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(3), Sch. 1 para. 18(c)

[^key-fe8f900c72849741ffa697c1c2e10a70]: S. 147(3)(bb) repealed (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 253(2)(g), Sch. 11 (with art. 285(5)); S.R. 2005/48, art. 2(7), Sch. Pt. 7

[^key-fea33270e597dccb51344fe1734d1546]: Words in s. 30(3) substituted (6.4.2012) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 13(4), 21(1), Sch. 4 para. 15(3)(a) (with Sch. 4 Pt. 3); S.R. 2012/115, art. 2

[^key-ffdd91e770d2a0454737caa0e6cb730c]: S. 95 modified (6.4.2022) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2022 (S.R. 2022/121), regs. 1, 24(1)

[^M_C_0f8ce5f2-0518-46f3-8b11-5f199cac6be0]: Pt. 4 Ch. 3 modified by S.R. 2015/166, reg. 9A (as inserted) (6.4.2016) by The Firefighters’ Pension Scheme (Consequential Provisions) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/161), regs. 2, 4; 2015 c. 5 (N.I.), Sch. 13 para. 38

[^M_C_49c2f62b-fe04-448a-f840-96dedf39616f]: Pt. 4 Ch. 3 modified by S.R. 2015/81, reg. 9A (as inserted) (6.4.2016) by The Public Service (Civil Servants and Others) Pensions (Consequential Provisions) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/34), regs. 1(3), 4; 2015 c. 5 (N.I.), Sch. 13 para. 38

[^M_C_795ef66e-be36-4bee-95b4-c53e7ce93e90]: Pt. 4A Ch. 2 modified (1.4.2009) by Local Government Pension Scheme (Administration) Regulations (Northern Ireland) 2009 (S.R. 2009/33), regs. 1, 94

[^M_C_8b807a6b-f2fa-4c91-d8b9-2a70b41c1473]: Pt. 4 Ch. 3 modified by S.R. 2015/156, reg. 9A (as inserted) (6.4.2016) by The Police Pensions (Consequential Provisions) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/24), regs. 1(3), 3; 2015 c. 5 (N.I.), Sch. 13 para. 38

[^M_C_a51d5cad-934d-4f35-b8b9-e0d37d0e8348]: Act: power to modify conferred (6.12.2005 for specified purposes, 30.12.2005 for further purposes) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 267(4)(a); S.R. 2005/543, art. 2(1), Sch. Pt. 1

[^M_C_d2e6bbe0-a564-4c14-8605-e10c659424b4]: Pt. 4 Ch. 3 modified by S.R. 2015/167, reg. 9A (as inserted) (6.4.2016) by The Health Service Workers (Consequential Provisions) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/163), regs. 2, 4; 2015 c. 5 (N.I.), Sch. 13 para. 38

[^M_C_ec8f2158-6031-40d2-fc54-211cc41b56e9]: Pt. 4 Ch. 3 modified by S.R. 2015/170, reg. 9A (as inserted) (6.4.2016) by The Teachers’ Pension Scheme (Consequential Provisions) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/134), regs. 2, 4; 2015 c. 5 (N.I.), Sch. 13 para. 38

[^M_F_2b578e60-ccbf-441a-9348-ec5507aca38c]: Words in Sch. 1 para. 5(1) repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 70(c)(i), Sch. 5 Pt. III; S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

[^M_F_3b871e58-a69b-42e0-eb5e-c81a55c32001]: Words in s. 145(6)(k) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 2(4)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^M_F_3f80760a-1658-4240-e2a9-90001b3a09ae]: S. 1(2)-(5) inserted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 216(4) (with art. 285(5)); S.R. 2005/321, art. 2(7)(a)(b)(i)(ii)

[^M_F_4d4ed906-08ac-484a-fa93-b36173f8d84b]: S. 96B(2)(b)(viii) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), s. 53(1), Sch. 17 para. 19(3)(b); S.R. 2015/307, art. 2(1)(m)(ii)

[^M_F_69d2473f-3522-4fed-bd19-ae63b31429cd]: S. 96B(2)(a)(xi) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), s. 53(1), Sch. 17 para. 19(3)(a); S.R. 2015/307, art. 2(1)(m)(ii)

[^M_F_7aa5b8d6-e01b-4277-f149-79d1b800ed41]: Words in s. 1(1) substituted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), arts. 1(2), 216(3) (with art. 285(5)); S.R. 2005/321, art. 2(7)(a)(b)(i)(ii)

[^M_F_81b97526-9916-42ed-f21b-8047dbd66fe2]: Sch. 8 para. 5 repealed (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2006/95, art. 2(c), Sch. Pt. 3

[^M_F_8417e919-a864-4f32-ab17-e36f39ead835]: S. 17(1) substituted (1.7.2005 for specified purposes, 6.4.2006 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 261(1) (with art. 285(5)); S.R. 2005/321, art. 2(15), Sch. Pt. 2

[^M_F_95b1731c-de25-49d9-bfd0-3d92eb5fa5f5]: S. 96B(2)(b)(ix) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), s. 53(1), Sch. 18 para. 9(3)(b); S.R. 2015/307, art. 2(1)(n)

[^M_F_c77f8f37-7bf9-4070-8fe1-3e77c133daeb]: Words in s. 154A(1) omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 2(5)(a); 2020 c. 1, Sch. 5 para. 1(1)

[^M_F_d47bfc88-0667-49de-bd90-50d829dc7b58]: Words in s. 176(1) substituted (retrospective to 1.1.1997) by Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.)), ss. 27(1)(5), 34(3); S.R. 2014/203, art. 2

[^M_F_eeb97989-ddcd-44a4-b026-b5a45b9ef335]: S. 176B inserted (retrospective to 1.1.1997) by Pensions Act (Northern Ireland) 2012 (c. 3 (N.I.)), ss. 27(2)(5), 34(3); S.R. 2014/203, art. 2

[^M_F_f69bb5dc-af7b-405a-ee23-056446511d53]: S. 96B(2)(a)(xii) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5 (N.I.)), s. 53(1), Sch. 18 para. 9(3)(a); S.R. 2015/307, art. 2(1)(n)

[^M_F_f885b1b9-36a7-40ec-af77-831bd81d7d8c]: Sch. 1 para. 5(5) repealed (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 138(2)(c), 168, Sch. 5 Pt. III; S.R. 1996/91, art. 2(d), Sch. Pt. III; S.R. 1997/192, art. 2(b)

[^M_F_f8e0abd9-940a-4e71-913e-3f7f783f2118]: S. 176(1): Definition of “self-employed pension arrangement” ceased to have effect (1.12.1999 for certain purposes only) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 2(2)(c) (with transitional provisions in art. 75(1)) and repealed (25.4.2000) by S.I. 3147, art. 17, Sch. 10 Pt. I; S.R. 2000/133, art. 2(3), Sch. Pt. II

[^M_F_ff6037f9-2944-46bd-95eb-fbe29b67fc84]: Definition of “pensioner's rights premium” in s. 176(1) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 66(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

[^M_C_8e4050fe-336e-4969-e5e3-8da54d86dcc6]: S. 95 modified (30.1.2023) by The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations (Northern Ireland) 2023 (S.R. 2023/7), regs. 1, 33

[^key-cbf0a5666b1309fee0affdd24765ea00]: S. 95 modified (28.7.2023) by The Occupational Pension Schemes (Collective Money Purchase Schemes) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/117), regs. 1, 33

[^M_C_0899b109-7f5d-4bba-e086-6fdac98a6e80]: S. 11 applied (with effect in accordance with reg. 1 of the amending S.R.) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 66(5) (with regs. 134, 258)

[^key-0a29cea904baf5c9a52f7de4dac54847]: S. 11(1): sums amended (27.9.2023) by The Social Security Benefits Up-rating (No. 2) Order (Northern Ireland) 2023 (S.R. 2023/143), arts. 1, 5

[^key-f53df92d47ce06087555263c0f5ca81b]: S. 95 modified (29.9.2023) by The Occupational Pension Schemes (Master Trusts) (No. 2) Regulations (Northern Ireland) 2023 (S.R. 2023/148), regs. 1, 24(1)

[^key-d36a9e07322f625153df833464d53ad3]: Act applied (with modifications) (4.1.2024) by S.I. 2021/716, Sch. 3 paras. 2, 3 (as amended by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 21(2)(d)(4))

[^key-cadbaf8bccce185cfce4c38d63a3a5cb]: Sch. 3 applied (with modifications) (4.1.2024) by S.I. 2021/716, reg. 37A (as inserted by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 12)

[^key-ced6192d46582c9ed8bfcbd7344ec9d9]: Sch. 3 applied (with modifications) (4.1.2024) by S.I. 2021/716, Sch. 1A para. 3 (as inserted by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), reg. 1(2), Sch. 1)

[^key-62bee984aaeb07378a04396a62699012]: S. 95 modified (26.1.2024) by The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations (Northern Ireland) 2024 (S.R. 2024/15), regs. 1, 33

[^key-2de20e3daad2cff5e1925346b2d92058]: S. 11(1): sums modified (22.3.2024) by The Social Security (2023 Benefits Up-rating) Order (Northern Ireland) 2024 (S.R. 2024/69), arts. 1, 5

[^key-a0cd0f17bedd4c219bce58141ffdbdb7]: S. 95 modified (27.3.2024) by The Occupational Pension Schemes (Master Trusts) Regulations (Northern Ireland) 2024 (S.R. 2024/78), regs. 1, 24(1)

[^key-c3f657158b0e0cf0dde3879d73cd444a]: S. 11(1): sums modified (8.4.2024) by The Social Security Benefits Up-rating Order (Northern Ireland) 2024 (S.R. 2024/73), arts. 1(1)(c), 5(2)

[^key-5d653252b37dff6983ea3c2ee20f7e18]: S. 11(1): sums modified (coming into force in accordance with art. 1(2)(3) of the amending S.R.) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(c), 5(2)

Further provisions concerning exercise of option under s. 91.

The Social Security (Northern Ireland) Order 1980.

Notes:

Further provisions concerning exercise of option under s. 91.

The Social Security (Northern Ireland) Order 1980.

Notes:

Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.

Survivors' benefits

General protection principle.

Further provisions concerning exercise of option under s. 91.

Occupational pension schemes: requirements to refer members to guidance etc

The Social Security (Northern Ireland) Order 1980.

Notes:

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

The Social Security (Northern Ireland) Order 1980.

Notes:

Scope of Chapter 1

Other disclosures by the Department.

The Social Security (Northern Ireland) Order 1980.

Notes:

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

Other disclosures by the Department.

Inalienability of guaranteed minimum pension ....

The Social Security (Northern Ireland) Order 1980.

Notes:

Reduced benefits where minimum payments or minimum contributions paid.

Right to statement of entitlement: benefits other than money purchase

Death, insolvency or disability of authorised complainant.

Other disclosures by the Department.

No forfeiture on bankruptcy of rights under personal pension schemes.

The Social Security (Northern Ireland) Order 1980.

Notes:

General protection principle.

Other disclosures by the Department.

Inalienability of guaranteed minimum pension ....

The Social Security (Northern Ireland) Order 1980.

Notes:

Staying court proceedings where a complaint is made or a dispute is referred.

Death, insolvency or disability of authorised complainant.

No forfeiture on bankruptcy of rights under personal pension schemes.

Inalienability of guaranteed minimum pension ....

The Social Security (Northern Ireland) Order 1980.

Notes:

CHAPTER 2 — EARLY LEAVERS: CASH TRANSFER SUMS AND CONTRIBUTION REFUNDS

97AA
  • (1) This Chapter applies to any member of an occupational pension scheme to which Chapter 1 applies (see section 65(3)) if—
  • (a) his pensionable service terminates before he attains normal pension age, and
  • (b) on the date on which his pensionable service terminates—
  • (i) the three month condition is satisfied, but
  • (ii) he does not have relevant accrued rights to benefit under the scheme.
  • (2) For the purposes of subsection (1), the three month condition is that the period of the member's pensionable service under the scheme, taken together with—
  • (a) any previous period of his pensionable service under the scheme, and
  • (b) any period throughout which he was employed in linked qualifying service under another scheme,

amounts to at least three months.

  • (3) A period counts for the purposes of paragraph (a) or (b) of subsection (2) only so far as it counts towards qualification for long service benefit within the meaning of Chapter 1.
  • (4) For the purposes of subsection (1), “relevant accrued rights to benefit under the scheme”, in relation to a member of a scheme, means rights which—
  • (a) have accrued to or in respect of him under the scheme, and
  • (b) entitle him to the relevant benefits which would have accrued to or in respect of him under the applicable rules if paragraphs (a) , (aa) and (b) of section 67(1) (and the word “and” immediately preceding them) did not have effect.
  • (5) References in the following provisions of this Chapter to a member, in relation to an occupational pension scheme, are to a member of the scheme to which this Chapter applies.
97AB
  • (1) On the termination of his pensionable service, a member of an occupational pension scheme acquires a right to whichever one he elects of the following options—
  • (a) a cash transfer sum;
  • (b) a contribution refund.
  • (2) Subsection (1) is subject to the following provisions of this Chapter.
  • (3) In this Chapter “cash transfer sum” means, in relation to a member of an occupational pension scheme, the cash equivalent, at the date on which his pensionable service terminates, of the benefits mentioned in section 97AA(4)(b).
  • (4) In this Chapter, “contribution refund” means, in relation to a member of an occupational pension scheme, a sum representing the aggregate of—
  • (a) the member's employee contributions to the scheme, and
  • (b) where transfer credits have been allowed to the member under the scheme by virtue of a payment ( “the transfer payment”) made by the trustees or managers of another occupational pension scheme, the member's employee contributions to that other scheme, so far as they—
  • (i) relate to the transfer payment, and
  • (ii) do not, in aggregate, exceed the amount of the transfer payment.
  • (5) In subsection (4), “employee contributions” means, in relation to a member of an occupational pension scheme, contributions made to the scheme by or on behalf of the member on his own account, but does not include—
  • (a) a transfer payment by virtue of which transfer credits have been allowed to the member under the scheme, or
  • (b) any pension credit or amount paid to the scheme which is attributable (directly or indirectly) to a pension credit.
97AC
  • (1) This section applies where the pensionable service of a member of an occupational pension scheme has terminated.
  • (2) The trustees or managers of the scheme must—
  • (a) within a reasonable period after the termination give the member a statement in writing containing information adequate to explain—
  • (i) the nature of the right acquired by him under section 97AB, and
  • (ii) how he may exercise the right,

and such other information as may be prescribed, and

  • (b) afford the member a reasonable period after giving him that statement within which to exercise the right.
  • (3) The statement given under subsection (2)(a) must specify, in particular—
  • (a) in relation to the cash transfer sum to which the member acquires a right under section 97AB, its amount and the permitted ways in which the member can use it,
  • (b) the amount of the contribution refund to which the member so acquires a right, and
  • (c) the last day on which the member may, disregarding section 97AI(2), exercise the right ( “the reply date”).
  • (4) Information which may be prescribed under subsection (2)(a) includes, in particular—
  • (a) information about any tax liability in respect of, or deduction required or permitted to be made from, the cash transfer sum or contribution refund, and
  • (b) information about the effect on other rights of the member (whether under the applicable rules or otherwise) of exercising the right.
  • (5) The trustees or managers may notify the member that, if he does not exercise the right mentioned in subsection (2)(a)(i) on or before the reply date, the trustees or managers will be entitled to pay the contribution refund to him.
  • (6) Where the trustees or managers of the scheme fail to comply with subsection (2), Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.
97AD
  • (1) This section applies where a member of an occupational pension scheme acquires a right under section 97AB.
  • (2) The member may exercise the right by giving a notice in writing to that effect to the trustees or managers stating—
  • (a) which of the options under section 97AB(1) he elects, and
  • (b) if he elects for the cash transfer sum, the permitted way in which he requires that sum to be used.
  • (3) The notice under subsection (2) must be given on or before—
  • (a) the reply date, or
  • (b) such later date as the trustees or managers may allow in his case under section 97AI(2).
97AE
  • (1) This section applies in relation to a cash transfer sum to which a member of an occupational pension scheme acquires a right under section 97AB.
  • (2) The ways in which the cash transfer sum may be used are—
  • (a) for acquiring transfer credits allowed under the rules of another occupational pension scheme—
  • (i) whose trustees or managers are able and willing to accept the cash transfer sum, and
  • (ii) which satisfies prescribed requirements,
  • (b) for acquiring rights allowed under the rules of a personal pension scheme—
  • (i) whose trustees or managers are able and willing to accept the cash transfer sum, and
  • (ii) which satisfies prescribed requirements,
  • (c) for purchasing one or more appropriate annuities,
  • (d) in such circumstances as may be prescribed, for subscribing to other pension arrangements which satisfy prescribed requirements.
  • (3) For the purposes of subsection (2), “appropriate annuity” means an annuity which satisfies prescribed requirements and is purchased from an insurer who—
  • (a) falls within section 15(4)(a),
  • (b) is chosen by the member, and
  • (c) is willing to accept payment on account of the member from the trustees or managers of the scheme.
97AF
  • (1) Cash transfer sums are to be calculated and verified in the prescribed manner.
  • (2) Any calculation of a contribution refund must conform with such requirements as may be prescribed.
  • (3) Regulations may provide—
  • (a) for amounts to be deducted in respect of administrative costs in calculating cash transfer sums;
  • (b) for a cash transfer sum or contribution refund to be increased or reduced in prescribed circumstances.
  • (4) The circumstances that may be prescribed under subsection (3)(b) include in particular—
  • (a) a failure by the trustees or managers of the scheme to comply with section 97AG(2) or (4) in relation to the cash transfer sum or contribution refund, and
  • (b) the state of funding of the scheme.
  • (5) Regulations under subsection (3)(b) may provide—
  • (a) for a cash transfer sum to be reduced so that the member has no right to have any amount paid by way of cash transfer sum in respect of him;
  • (b) for a contribution refund to be reduced so that the member has no right to receive any amount by way of contribution refund under this Chapter.
97AG
  • (1) This section applies where a member of an occupational pension scheme has exercised a right under section 97AB in accordance with section 97AD.
  • (2) Where the member has elected for the cash transfer sum, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to carry out the requirement specified in the member's notice under section 97AD(2)(b).
  • (3) When the trustees or managers have done what is needed to carry out that requirement, they are discharged from any obligation—
  • (a) in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and
  • (b) to make any other payment by way of refund to or in respect of the member of, or in respect of—
  • (i) the contributions, or any payment, mentioned in section 97AB(4), or
  • (ii) any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit).
  • (4) Where the member has elected for the contribution refund, the trustees or managers of the scheme must, within a reasonable period beginning with the date on which the right was exercised, do what is needed to secure that the amount of the contribution refund is paid to the member or as he directs.
  • (5) When the trustees or managers have done what is needed to secure the payment of the contribution refund as mentioned in subsection (4)—
  • (a) they are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and
  • (b) if they are required under the applicable rules, or determine in accordance with those rules, to make any payment ( “the refund payment”) by way of refund to or in respect of the member of, or in respect of—
  • (i) the contributions, or any payment, mentioned in section 97AB(4), or
  • (ii) any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),

the amount of the contribution refund may be set off against the refund payment.

  • (6) Where the trustees or managers fail to comply with subsection (2) or (4), Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties) applies to any trustee or manager who has failed to take all reasonable steps to secure compliance.
97AH
  • (1) This section applies where—
  • (a) a member of an occupational pension scheme does not exercise a right acquired by him under section 97AB on or before the reply date or such later date as the trustees or managers of the scheme allow in his case under section 97AI(2), and
  • (b) the trustees or managers of the scheme have notified the member as mentioned in section 97AC(5).
  • (2) The trustees or managers may within a reasonable period beginning with—
  • (a) the reply date, or
  • (b) if a later date has been allowed as mentioned in subsection (1), that later date,

pay the contribution refund to the member.

  • (3) When the trustees or managers have paid the contribution refund to the member—
  • (a) they are discharged from any obligation in respect of any rights (including conditional rights) of, or in respect of, the member to relevant benefits under the applicable rules, and
  • (b) if they are required under the applicable rules, or determine in accordance with those rules, to make any payment ( “the refund payment”) by way of refund to or in respect of the member of, or in respect of—
  • (i) the contributions, or any payment, mentioned in section 97AB(4), or
  • (ii) any other contributions made to the scheme, or any other scheme, in respect of the member (other than any pension credit or amount attributable (directly or indirectly) to a pension credit),

the amount of the contribution refund may be set off against the refund payment.

97AI
  • (1) A member of an occupational pension scheme loses any right acquired by him under section 97AB—
  • (a) if the scheme is wound up, or
  • (b) subject to subsection (2), if he fails to exercise the right on or before the reply date.
  • (2) If the member has failed to exercise any such right on or before the reply date, the trustees or managers of the scheme may allow him to exercise it on or before such later date as they may determine on the application of the member.
  • (3) Where the trustees or managers determine a later date under subsection (2)—
  • (a) they must give a notice in writing to that effect to the member, and
  • (b) subsection (1)(b) applies in relation to the member as if the reference to the reply date were a reference to the later date.
  • (4) For the purposes of section 24(1) of the Interpretation Act (Northern Ireland) 1954 (service of documents) in its application to this section and sections 97AC(2) and 97AD(2)—
  • (a) omit the word “registering”, and
  • (b) the last known address of any person is his latest address known to the trustees or managers of the scheme.
  • (5) This Chapter is subject to any provision made by or under section 57 (deduction of contributions equivalent premium from refund of scheme contributions)—
  • (a) permitting any amount to be deducted from any payment of a contribution refund, or
  • (b) requiring the payment of a contribution refund to be delayed.
  • (6) In this Chapter, except where the context otherwise requires, the following expressions have the following meanings—
  • “the applicable rules” means—the rules of the scheme, except so far as overridden by a relevant legislative provision,the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme, andany provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with the requirements of Chapter 1;
  • “member” has the meaning given in section 97AA(5);
  • “permitted way”, in relation to a cash transfer sum, means any of the ways specified in section 97AE(2) in which the sum may be used;
  • “relevant benefits” means benefits which are not attributable (directly or indirectly) to a pension credit;
  • “reply date”, in relation to a member whose pensionable service has terminated, has the meaning given in section 97AC(3)(c).
  • (7) For the purposes of subsection (6)—
  • (a) “relevant legislative provision” means any provision contained in any of the following provisions—
  • (i) Schedule 5 to the Social Security (Northern Ireland) Order 1989 (equal treatment for men and women);
  • (ii) this Chapter or Chapter 2, 3 or 4 or regulations made under this Chapter or any of those Chapters;
  • (iii) Part IVA or regulations made under that Part;
  • (iv) section 106(1);
  • (v) Part II of the Pensions (Northern Ireland) Order 1995 (occupational pensions) or orders or regulations made or having effect as if made under that Part;
  • (vi) Article 28 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (pension debits: reduction of benefit);
  • (vii) any provision mentioned in Article 279(2) of the Pensions (Northern Ireland) Order 2005;
  • (viii) section 61 of the Pension Schemes Act 2015;
  • (ix) regulations made under section 62 or 63 of the Pension Schemes Act 2015;
  • (xi) regulations made under Schedule 18 to the Pensions Act (Northern Ireland) 2015;
  • (xia) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021;
  • (xii) regulations made under section 69(4) of or paragraph 1(6) of Schedule 5 to the Pension Schemes Act 2021;
  • (xiii) sections 85, 90, 92, 93 and 96 of the Pension Schemes Act 2021;
  • (b) a relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—
  • (i) paragraph 3 of Schedule 5 to the Social Security (Northern Ireland) Order 1989;
  • (ii) section 125(1);
  • (iii) Article 114(1) of the Pensions (Northern Ireland) Order 1995;
  • (iv) Article 28(4) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;
  • (v) Article 279(1) of the Pensions (Northern Ireland) Order 2005.
  • (vi) section 61(3) of the Pension Schemes Act 2015;
  • (vii) regulations made under section 62(4) or 63(4) of the Pension Schemes Act 2015.
  • (ix) regulations made under paragraph 6 of Schedule 18 to the Pensions Act (Northern Ireland) 2015.
  • (ixa) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021.
  • (x) sections 69(7)(b), 85(5), 90(6), 92(6), 93(2) and 96(5) of and paragraph 1(7) of Schedule 5 to the Pension Schemes Act 2021.
109A

Regulations may provide that, where—

  • (a) a payment is made out of an occupational pension scheme to the trustees or managers of another occupational pension scheme, and
  • (b) transfer credits are allowed to a member of that other scheme in respect of the payment,

the trustees or managers of the first scheme must, in prescribed circumstances and in the prescribed manner, provide to the trustees or managers of the other scheme prescribed information relating to the payment.

Designation of funded public service defined benefits schemes

Inalienability of guaranteed minimum pension ....

Fees for official services to schemes.

The Social Security (Northern Ireland) Order 1980.

Notes:

Death, insolvency or disability of authorised complainant.

The Social Security (Northern Ireland) Order 1980.

Notes:

Other disclosures by the Department.

Reports by Inland Revenue.

The Social Security (Northern Ireland) Order 1980.

Notes:

20A
  • (1) In this section and sections 20B to 20H—
  • (a) the rules specified in sections 9(1)(a) and (b) and 13(1) are referred to as the “guaranteed minimum pension rules”,
  • (b) “GMP conversion” means amendment of the scheme in relation to an earner so that it no longer contains the guaranteed minimum pension rules,

“GMP conversion” means—

  • (i) the amendment of a scheme in relation to an earner who was alive immediately before the conversion date so that it no longer contains the rules specified in sections 9(1)(a) and (b) and 13(1), or
  • (ii) the amendment of a scheme in relation to a person who, immediately before the conversion date, was the widow, widower or surviving civil partner of an earner so that it no longer contains the rules specified in section 13(1),
  • (ba) “P” means—
  • (i) in relation to a GMP conversion within paragraph (b)(i), the earner mentioned in that provision;
  • (ii) in relation to a GMP conversion within paragraph (b)(ii), the survivor mentioned in that provision,
  • (c) a “GMP-converted scheme” is a scheme which has been subject to GMP conversion,
  • (d) “the conversion date” means the date on which that amendment takes effect,
  • (e) “the pre-conversion benefits” means the benefits provided under the scheme in relation to P immediately before the conversion date (disregarding money purchase benefits),
  • (f) “the post-conversion benefits” means the benefits which are provided under the converted scheme in relation to P (disregarding money purchase benefits),
  • (g) “the converted scheme” means the scheme as it has effect immediately after conversion, and
  • (h) “the trustees” in relation to a scheme means the trustees, managers or other persons responsible under the scheme for effecting amendments of it.
  • (2) The Department must give such guidance (if any) as it thinks appropriate about GMP conversion.
20B
  • (1) This section specifies the conditions referred to in sections 9(1A) and 13(1A) (for exemption from the requirement to guarantee a minimum pension).
  • (2) Condition 1 is that the post-conversion benefits (disregarding money purchase benefits) must be actuarially at least equivalent to the pre-conversion benefits (disregarding money purchase benefits) .
  • (3) Condition 2 is that if the earner P was entitled immediately before the conversion date to the payment of a pension under the scheme, the converted scheme does not provide for a reduction of, or have the effect of reducing, the amount of that pension immediately after conversion.
  • (4) Condition 3 is that the post-conversion benefits must not include money purchase benefits, apart from any money purchase benefits provided under the scheme immediately before the conversion date.
  • (5) Condition 4 is that the converted scheme provides survivors' benefits in accordance with section 20D in such circumstances, and during such periods, as are prescribed by regulations.

Condition 4 is that, in the case of a GMP conversion within section 20A(1)(b)(i) (GMP conversion in relation to earner)—

  • (a) the converted scheme provides benefits to or in respect of any widow, widower or surviving civil partner of P, and
  • (b) such conditions as may be prescribed are met in relation to those benefits.
  • (6) Condition 5 is that the procedural requirements of section 20E have been complied with.
  • (7) In applying these conditions to a scheme in respect of an earner—
  • (a) it is immaterial whether or not on the conversion date the scheme was also converted in respect of other earners in relation to persons other than P , and
  • (b) it is immaterial (except for Condition 2) whether or not on the conversion date the earner P was entitled to the payment of a pension under the scheme.
20C

Regulations may make provision for determining actuarial equivalence for the purpose of Condition 1 of section 20B.

20D
  • (1) This section specifies the benefits mentioned in Condition 4 of section 20B.
  • (2) The first benefit is that if the earner is a man married to a woman or a woman married to a woman in a relevant gender change case, and the earner dies (whether before or after attaining normal pension age) leaving a widow, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—
  • (a) beginning with 6th April 1978, and
  • (b) ending with 5th April 1997.
  • (3) The second benefit is that if the earner is a married woman (other than in a relevant gender change case), a man married to a man, or (subject to subsection (3A)) a civil partner, and the earner dies (whether before or after attaining normal pension age) leaving a widower , widow or surviving civil partner, he or she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—
  • (a) beginning with 6th April 1988, and
  • (b) ending with 5th April 1997.
  • (3A) The third benefit is that if the earner is a man, or a woman in a relevant gender change case, who is a civil partner and the earner dies (whether before or after attaining normal pension age) leaving a surviving civil partner who is a woman, she is entitled to a pension of at least half the value of the pension to which the earner would have been entitled by reference to employment during the period—
  • (a) beginning with 6th April 1978, and
  • (b) ending with 5th April 1997.
  • (4) In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—
  • (a) the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and
  • (b) the marriage of the earner and her widow , or the civil partnership between the earner and her surviving civil partner, (that ends with the earner’s death) subsisted before the time when the certificate was issued.
  • (5) This section is subject to regulations under section 34A.
20E
  • (1) This section specifies the procedural requirements that must be complied with in order to satisfy Condition 5 of section 20B.
  • (2) The employer Each relevant person (if any) in relation to the scheme must consent to the GMP conversion in advance.
  • (2A) For the purposes of subsection (2) a person is “relevant” in relation to a scheme if such conditions as may be prescribed are met in relation to the person and the scheme.
  • (3) The trustees must take all reasonable steps to—
  • (a) consult the earner P in advance, and
  • (b) notify all members, and survivors, affected by the GMP conversion before, or as soon as is reasonably practicable after, the conversion date.
  • (4) The Commissioners for Her Majesty's Revenue and Customs must be notified on or before the conversion date—
  • (a) that the GMP conversion will occur or has occurred, and
  • (b) that it affects the earner.
20F
  • (1) Regulations may prescribe—
  • (a) restrictions on the transfer of the earner's accrued rights under a GMP-converted scheme accrued rights of a person in relation to whom GMP conversion has been effected ;
  • (b) conditions which must be complied with on the transfer of the earner's accrued rights under a GMP-converted scheme accrued rights of a person in relation to whom GMP conversion has been effected .
  • (2) Section 16(2) and (5) shall apply to regulations under this section.
  • (3) Where a member of a non-GMP-converted scheme makes an application under section 91(1), the trustees may with his consent adjust any ... cash equivalent so as to reflect rights that would have accrued if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.

Where—

  • (a) a member of a scheme makes an application under section 91(1), and
  • (b) GMP conversion has not been effected in relation to the member,

the trustees may with the member’s consent adjust any cash equivalent so as to reflect rights that would have accrued if GMP conversion had been effected in relation to the member in accordance with Conditions 1 to 4 of section 20B.

20G
  • (1) The trustees of an occupational pension scheme may by resolution modify it so as to effect GMP conversion (whether in relation to present earners, pensioners or survivors) in accordance with the conditions of section 20B.
  • (2) The subsisting rights provisions within the meaning of Article 67 of the Pensions (Northern Ireland) Order 1995 shall not apply to a power conferred by an occupational pension scheme to modify the scheme in so far as the power enables GMP conversion in accordance with the conditions of section 20B.
  • (3) Where a scheme is amended to effect GMP conversion the trustees may include other amendments which they think are necessary or desirable as a consequence of, or to facilitate, the GMP conversion.
  • (4) Where an occupational pension scheme is being wound up, the trustees may, before the winding up is completed, adjust rights under the scheme so as to reflect what would have happened if the scheme had been subject to GMP conversion in accordance with Conditions 1 to 4 of section 20B.
  • (5) In the application of section 20E by virtue of subsection (1) above, a reference to the earner includes a reference to a pensioner or survivor whose pension is subjected to GMP conversion.
20H
  • (1) If the Regulatory Authority thinks that the conditions of section 20B have not been satisfied in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G, the Regulatory Authority may make an order declaring the amendment, modification or adjustment void—
  • (a) in respect of a specified person or class of person,
  • (b) to a specified extent, and
  • (c) as from a specified time.
  • (2) Where the Regulatory Authority makes an order under subsection (1) it may—
  • (a) require the trustees of the scheme concerned to take specified steps;
  • (b) declare that specified action of the trustees shall not be treated as a contravention of the scheme if it would not have been a contravention if the order under subsection (1) had not been made.
  • (3) An order may be made under subsection (1) before or after the amendment, modification or adjustment takes effect.
  • (4) If the Regulatory Authority thinks that the process of effecting a GMP conversion of a scheme has been commenced and that a relevant condition of section 20B is not being complied with, or may not be complied with, the Regulatory Authority may by order—
  • (a) prohibit the taking of further steps in the GMP conversion (whether generally or in relation to specified steps), and
  • (b) require the trustees of the scheme to take specified steps before resuming the process of GMP conversion.
  • (5) Article 10 of the Pensions (Northern Ireland) Order 1995 (civil penalties) shall apply to a trustee who has failed to take all reasonable steps to secure compliance with the conditions of section 20B in relation to an amendment, modification or adjustment effected in accordance with any of sections 9(1A), 13(1A), 20F and 20G.

Questions arising in proceedings.

The Social Security (Northern Ireland) Order 1980.

Notes:

Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date

Reports by Inland Revenue.

176A

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

The Social Security (Northern Ireland) Order 1980.

Notes:

2A
  • (1) This paragraph applies to the pension or other benefit if the rules of the scheme under which it is payable contain a requirement that the accrued benefit be revalued by adding to the accrued benefit an amount of at least the relevant amount.
  • (2) “The accrued benefit” has the same meaning as in paragraph 1.
  • (3) “The relevant amount” means the amount which, ignoring paragraph 1(5) and (6), would be the additional amount specified in paragraph 1(1A), (1B), (1C) or (1D) (as the case may be) were the appropriate higher revaluation percentage and the appropriate lower revaluation percentage to be determined on the following basis.
  • (4) The higher revaluation percentage and the lower revaluation percentage for the revaluation period mentioned in paragraph 2(3) are to be taken to be the percentages which would have been specified in the Secretary of State's order under paragraph 2 of Schedule 3 to the Pension Schemes Act 1993 had the modifications set out in paragraph 2A(4) of that Schedule applied to paragraph 2 of that Schedule.

Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date

Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date

The Social Security (Northern Ireland) Order 1980.

Money purchase benefits: supplementary

Interpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date

The Social Security (Northern Ireland) Order 1980.

The flat rate method

4

The flat rate method is to revalue the benefits which have accrued to the member as respects the pre-pension period in any way in which they would have been revalued during that period if he had remained in the same pensionable service.

93A
  • (1) The relevant Department may designate a funded public service defined benefits scheme as a scheme to which regulations under section 93B are to apply for a specified period of no more than 2 years.
  • (2) The power under subsection (1) may be exercised only if the relevant Department considers that—
  • (a) there is an increased likelihood of payments out of public funds, or increased payments out of public funds, having to be made into the scheme so that it can meet its liabilities, and
  • (b) the increased likelihood is connected with the exercise or expected future exercise of rights to take a cash equivalent acquired under section 90.
  • (3) The power under subsection (1) may be exercised in relation to the whole or any part of a scheme.
  • (4) In the application of subsection (2) to part of a scheme, paragraph (a) is to be read as if it referred to the scheme's liabilities relating to that part.
  • (5) A designation under subsection (1)—
  • (a) may be extended (on more than one occasion) for a period of no more than 2 years;
  • (b) may be revoked.
  • (6) The relevant Department must give notice in writing of a designation or its extension or revocation to the trustees or managers of the scheme (except in a case where the relevant Department is the trustees or managers).
  • (7) If the trustees or managers of a funded public service defined benefits scheme, or part of such a scheme, that is not designated under this section consider that the conditions in paragraphs (a) and (b) of subsection (2) are met in relation to the scheme or part they must notify—
  • (a) the Department of Finance and Personnel, and
  • (b) (where relevant) each Northern Ireland department by whom, or with whose approval, the scheme was established.
  • (8) If the trustees or managers of a scheme, or part of a scheme, that is designated under this section consider that the conditions in paragraphs (a) and (b) of subsection (2) are no longer met in relation to the scheme or part they must notify—
  • (a) the Department of Finance and Personnel, and
  • (b) (where relevant) each Northern Ireland department by whom, or with whose approval, the scheme was established.
  • (9) In this section—
  • “funded public service defined benefits scheme” means a public service pension scheme that—is a defined benefits scheme within the meaning given by section 34 of the Public Service Pensions Act (Northern Ireland) 2014, andmeets its liabilities out of a fund accumulated for the purpose during the life of the scheme;
  • “local authority” means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972;
  • “payment out of public funds” means a payment provided directly or indirectly—out of the Northern Ireland Consolidated Fund, orby a local authority;
  • “the relevant Department”, in relation to a funded public service defined benefits scheme, means either of the following—the Department of Finance and Personnel, orany Northern Ireland department by whom, or with whose approval, the scheme was established.
  • (10) The Department of Finance and Personnel may by regulations make modifications of the definition of “the relevant Department” in subsection (9).

PART 4ZA — TRANSFERS AND CONTRIBUTION REFUNDS

93B
  • (1) The Department of Finance and Personnel may by regulations provide that where, under section 91(1), a member of a designated scheme requires the trustees or managers to use a cash equivalent for acquiring a right or entitlement to flexible benefits under the rules of another pension scheme the cash equivalent must be reduced by an amount determined in accordance with the regulations.
  • (2) Regulations under subsection (1) may not require a reduction in cases where a scheme ceases to be a designated scheme before the date on which the trustees or managers do what is needed to carry out what the member requires.
  • (3) Regulations under subsection (1) may produce the result (alone or in conjunction with regulations under section 93) that the amount by which a cash equivalent is to be reduced is such an amount that a member has no right to receive anything.
  • (4) In subsection (1), “designated scheme” means a funded public service defined benefits scheme, or part of such a scheme, that (on the date of the application under section 91(1)) is designated under section 93A.
96A

Except as mentioned in sections 92(4) and 97G(4), a pension scheme may not contain rules that would have the effect of—

  • (a) preventing a member from exercising a right under this Chapter in relation to a category of benefits without also exercising a right under this Chapter or otherwise to require a transfer payment to be made in respect of another category of benefits, or
  • (b) preventing a member who exercises a right under this Chapter in relation to a category of benefits from accruing rights to benefits in another category.
96B
  • (1) In this Chapter references to the scheme rules, in relation to a pension scheme, are references to—
  • (a) the rules of the scheme, except so far as overridden by a relevant legislative provision,
  • (b) the relevant legislative provisions, to the extent that they have effect in relation to the scheme and are not reflected in the rules of the scheme, and
  • (c) any provision which the rules of the scheme do not contain but which the scheme must contain if it is to conform with the requirements of Chapter 1 of Part 4.
  • (2) For the purposes of subsection (1)—
  • (a) “relevant legislative provision” means any provision contained in any of the following provisions—
  • (i) Schedule 5 to the Social Security (Northern Ireland) Order 1989;
  • (ii) Chapter 2 or 3 of Part 4 or regulations made under either of those Chapters;
  • (iii) this Part or regulations made under this Part;
  • (iv) Part 4A or regulations made under that Part;
  • (v) section 106(1);
  • (vi) Part 2 of the Pensions (Northern Ireland) Order 1995 or orders or regulations made or having effect as if made under that Part;
  • (vii) Article 28 of the Welfare Reform and Pensions (Northern Ireland) Order 1999;
  • (viii) any provision mentioned in Article 279(2) of the Pensions (Northern Ireland) Order 2005;
  • (ix) section 61 of the Pension Schemes Act 2015;
  • (x) regulations made under section 62 or 63 of the Pension Schemes Act 2015;
  • (xi) regulations made under Schedule 17 to the Pensions Act (Northern Ireland) 2015.
  • (xii) regulations made under Schedule 18 to the Pensions Act (Northern Ireland) 2015.
  • (xiia) sections 21, 23, 26, 28, 29 and 33 of and Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021;
  • (xiii) regulations made under section 69(4) of or paragraph 1(6) of Schedule 5 to the Pension Schemes Act 2021;
  • (xiv) sections 85, 90, 92, 93 and 96 of the Pension Schemes Act 2021;
  • (b) a relevant legislative provision is to be taken to override any of the provisions of the scheme if, and only if, it does so by virtue of any of the following provisions—
  • (i) paragraph 3 of Schedule 5 to the Social Security (Northern Ireland) Order 1989;
  • (ii) section 125(1);
  • (iii) Article 114(1) of the Pensions (Northern Ireland) Order 1995;
  • (iv) Article 28(4) of the Welfare Reform and Pensions (Northern Ireland) Order 1999;
  • (v) Article 279(1) of the Pensions (Northern Ireland) Order 2005;
  • (vi) section 61(3) of the Pension Schemes Act 2015;
  • (vii) regulations made under section 62(4) or 63(4) of the Pension Schemes Act 2015.
  • (viii) regulations made under paragraph 16 of Schedule 17 to the Pensions Act (Northern Ireland) 2015.
  • (ix) regulations made under paragraph 6 of Schedule 18 to the Pensions Act (Northern Ireland) 2015.
  • (ixa) sections 21(7), 23(7), 26(9), 28(6), 29(2) and 33(5) of and paragraph 1(7) of Schedule 1 to the Pension Schemes Act (Northern Ireland) 2021.
  • (x) sections 69(7)(b), 85(5), 90(6), 92(6), 93(2) and 96(5) of and paragraph 1(7) of Schedule 5 to the Pension Schemes Act 2021.
96C
  • (1) In this Chapter “normal pension age”, in relation to a category of benefits under a pension scheme, means—
  • (a) in a case where the scheme is an occupational pension scheme and those benefits consist only of a guaranteed minimum pension, the earliest age at which the member is entitled to receive the guaranteed minimum pension on retirement from any employment to which the scheme applies,
  • (b) in any other case where the scheme is an occupational pension scheme and the scheme provides for the member to become entitled to receive any of those benefits at a particular age on retirement from any employment to which the scheme applies, the earliest age at which the member becomes entitled to receive any of the benefits, and
  • (c) in a case not falling within paragraph (a) or (b), normal minimum pension age as defined by section 279(1) of the Finance Act 2004.
  • (2) For the purposes of subsection (1) any scheme rule making special provision as to early retirement on grounds of ill-health or otherwise is to be disregarded.
96D

In this Chapter—

  • “accrued rights”, in relation to a member of a pension scheme, means rights that have accrued to or in respect of the member to benefits under the scheme;
  • “category”, in relation to benefits, has the meaning given by section 89(6);
  • “flexible benefit” has the meaning given by section 74 of the Pension Schemes Act 2015;
  • “guarantee date”, in relation to a member who has received a statement of entitlement, has the meaning given by section 89A;
  • “member” is to be read in accordance with section 89(11);
  • “normal pension age” has the meaning given by section 96C;
  • “pension credit rights”, in relation to a member of a pension scheme, means rights to benefits under the scheme which are attributable (directly or indirectly) to a pension credit;
  • “salary related occupational pension scheme”: an occupational pension scheme is “salary related” if—the scheme is not a scheme under which all the benefits that may be provided are money purchase benefits, andthe scheme does not fall within a prescribed class;
  • “scheme rules”, in relation to a pension scheme, has the meaning given by section 96B;
  • “statement of entitlement” has the meaning given by section 89A;
  • “transferrable rights” is to be read in accordance with section 89(11).
97NA

Except as mentioned in sections 92(4) and 97G(4), a pension scheme may not contain rules that would have the effect of—

  • (a) preventing a member from exercising a right under this Chapter in relation to a category of benefits without also exercising a right under this Chapter or otherwise to require a transfer payment to be made in respect of another category of benefits, or
  • (b) preventing a member who exercises a right under this Chapter in relation to a category of benefits from accruing rights to benefits in another category.

Money purchase benefits: supplementary

The Social Security (Northern Ireland) Order 1980.

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.
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.
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.

The Social Security (Northern Ireland) Order 1980.

The Social Security (Northern Ireland) Order 1980.

Notes:

34A
  • (1) The Department may, by regulations, make provision for—
  • (a) section 13,
  • (b) section 20D, or
  • (c) section 33,

to have its special effect in relevant gender change cases only if conditions prescribed in the regulations are met.

  • (2) Regulations under subsection (1) may, in particular, prescribe conditions that relate to the provision of information by—
  • (a) one or both of the members of married same sex couples or civil partnerships where the civil partners are of the same sex, or
  • (b) the survivors of such couples or civil partners.
  • (3) The Department may by regulations make further provision about cases where (because of regulations under subsection (1))—
  • (a) section 13,
  • (b) section 20D, or
  • (c) section 33,

does not have its special effect in relevant gender change cases.

  • (4) Regulations under subsection (3) may, in particular, provide for the section in question to have its ordinary effect in relevant gender change cases.
  • (5) Regulations under subsection (1) or (3) may, in particular, modify or disapply any enactment that concerns information relating to—
  • (a) the gender or sex of a person, or
  • (b) the change of gender or sex of a person,

including any enactment that concerns requests for, or disclosure of, such information.

  • (6) In this section, in relation to section 13, 20D or 33—
  • (a) “relevant gender change case” has the same meaning as in that section;
  • (b) “special effect” means the effect which the section has (if regulations under subsection (1) are ignored) in relation to relevant gender change cases, so far as that effect is different from the section’s ordinary effect;
  • (c) “ordinary effect” means the effect which the section has in relation to same sex married couples , or civil partners who are of the same sex, in cases that are not relevant gender change cases.

The Social Security (Northern Ireland) Order 1980.

Notes:

95A
  • (1) If the trustees receive an application under section 91 relating to money purchase benefits that are collective money purchase benefits—
  • (a) they must give the member notice in writing of the cash equivalent that relates to those benefits, and
  • (b) they must not without the written consent of the member enter into an agreement with a third party to use the member's cash equivalent in a way specified in section 91(2) before the end of the period mentioned in subsection (2).
  • (2) The period referred to in subsection (1)(b) is—
  • (a) the period of 3 weeks beginning with the day after the day on which the notice is given, or
  • (b) such other period as may be specified in regulations.
  • (3) Any action taken in contravention of subsection (1)(b) is void.
109B
  • (1) The Department must make regulations requiring the trustees or managers of an occupational pension scheme to take the steps mentioned in subsections (2) and (3) in relation to an application from a relevant beneficiary—
  • (a) to transfer any rights accrued under the scheme, or
  • (b) to start receiving benefits provided by the scheme.
  • (2) As part of the application process, the trustees or managers must ensure that—
  • (a) the beneficiary is referred to appropriate pensions guidance, and
  • (b) the beneficiary is provided with an explanation of the nature and purpose of such guidance.
  • (3) Before proceeding with the application, the trustees or managers must ensure that the beneficiary has either received appropriate pensions guidance or has opted out of receiving such guidance.
  • (4) The regulations may—
  • (a) specify what constitutes appropriate pensions guidance;
  • (b) make further provision about how the trustees or managers must comply with the duties in subsections (2) and (3) (such as provision about methods of communication and time limits);
  • (c) make further provision about how, and to whom, a beneficiary may indicate that they have received or opted out of receiving appropriate pensions guidance for the purposes of subsection (3);
  • (d) specify what the duties of the trustees or managers are in the situation where a beneficiary does not respond to a communication that is made for the purposes of complying with the duty in subsection (3);
  • (e) provide for exceptions to the duties in subsections (2) and (3) in specified cases;
  • (f) provide for the Department or another prescribed person to issue guidance for the purposes of this section, to which trustees or managers must have regard in complying with their duties under the regulations.
  • (5) In determining what provision to include in the regulations, the Department must have regard to any rules that are for the time being in force under section 137FB(1A) of the Financial Services and Markets Act 2000.
  • (6) In this section—
  • “relevant beneficiary”, in relation to a pension scheme, means—a member of the scheme, oranother person of a prescribed description,who has a right or entitlement to flexible benefits under the scheme;
  • “flexible benefits” has the meaning given by section 74 of the Pension Schemes Act 2015;
  • “pensions guidance” means information or guidance provided by any person in pursuance of the requirements mentioned in section 4 of the Financial Guidance and Claims Act 2018 (information etc about flexible benefits under pension schemes).

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