Pension Schemes (Northern Ireland) Act 1993

• (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).