Pension Schemes (Northern Ireland) Act 1993

• (6) The Treasury may by regulations make such transitional and consequential provisions and such savings as they consider necessary or expedient in preparation for, or in connection with, or in consequence of, the coming into operation of the words which come into operation when paragraph 7 ceases to have effect, and such regulations may make modifications of any enactment contained in the Friendly Societies Act 1992 or in any other Act.

Rule against perpetuities

2

Section 159(9) shall be omitted.

Limited price indexation

3

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Guaranteed minimum for married women and widows paying reduced rate contributions

4

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Courts and legal services

5

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

Judicial pensions (Northern Ireland)

6

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

Friendly societies

7

• (1) In section 158(1), before the words “group insurance” there shall be inserted the word “ approved ”.

• (2) In section 158(4)(a) for the words “Friendly Societies Act 1974” there shall be substituted the words “ Friendly Societies Act (Northern Ireland) 1970 ”.

• (3) For section 158(4)(c), there shall be substituted—

(c) “approved group insurance business” has the same meaning as in paragraph 11(2) of Schedule 5 to that Act.

.

• (4) In section 180(1), for the words “Chief Registrar of Friendly Societies” there shall be substituted the words “ Registrar of Friendly Societies for Northern Ireland ”.

Judicial pensions

8

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) Section 142(3) shall be omitted.

• (3) In Schedule 5, paragraph 17(3)(l) shall be omitted.

TABLE OF DERIVATIONS

Notes:

1

This Table shows the derivation of the provisions of the consolidation.

2

The following abbreviations are used in this Table:—

3

The letter M followed by a number indicates that the provision gives effect to the paragraph bearing that number in the Memorandum under the Consolidation of Enactments (Procedure) Act 1949 relating to the consolidation for Northern Ireland of certain enactments relating to pension schemes (HC 645; HL 84).

4

The entry “drafting” indicates a provision of a mechanical or editorial nature only affecting the arrangement of the consolidation.

5

The Table does not show the effect of the saving by paragraph 10 of Schedule 3 to the Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), which preserves provisions of the Social Security (Northern Ireland) Act 1975 (c. 15) as that Act continues to operate for the purposes of the Social Security Pensions (Northern Ireland) Order 1975 (NI 15) by virtue of Article 2(3) of that Order.

Registration of occupational and personal pension schemes.

Meaning of the first abolition date” and the second abolition date”

Requirements for certification of occupational pension schemes applying from the principal appointed day

8A

• (1) Subject to the provisions of this Part, the scheme must, in relation to the provision of pensions for earners in employed earner’s employment, and for their widows, widowers or surviving civil partners, satisfy the statutory standard.

• (2) Subject to regulations made by virtue of section 5(2B)(c)(ii), in applying this section regard must only be had to—

• (a) earners in employed earner’s employment, or

• (b) their widows, widowers or surviving civil partners,

collectively, and the pensions to be provided for persons falling within paragraph (a) or (b) must be considered as a whole.

• (3) For the purposes of this section, a scheme satisfies the statutory standard if the pensions to be provided for such persons are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.

• (4) Regulations may provided for the manner of, and criteria for, determining whether the pensions to be provided for such persons under a scheme are broadly equivalent to, or better than, the pensions which would be provided for such persons under a reference scheme.

• (5) Regulations made by virtue of subsection (4) may provide for the determination to be made in accordance with guidance prepared by a prescribed body ....

• (6) The pensions to be provided for such persons under a scheme are to be treated as broadly equivalent to or better than the pensions which would be provided for such persons under a reference scheme if and only if an actuary (who, except in prescribed circumstances, must be the actuary appointed for the scheme in pursuance of Article 47 of the Pensions (Northern Ireland) Order 1995) so certifies.

8B

• (1) This section applies for the purposes of section 8A.

• (2) A reference scheme is an occupational pension scheme which—

• (a) complies with each of subsections (3) and (4), and

• (b) complies with any prescribed requirements.

• (3) In relation to earners employed in employed earner’s employment, a reference scheme is one which provides—

• (a) for them to be entitled to a pension under the scheme commencing at a normal pension age of 65 and continuing for life, and

• (b) for the annual rate of the pension at that age to be—

• (i) 1/80th of average qualifying earning in the last three tax years preceding the end of service,

multiplied by

• (ii) the number of years service, not exceeding such number as would produce an annual rate equal to half the earnings on which it is calculated.

• (4) In relation to widows, widowers or surviving civil partners, a reference scheme is one which provides—

• (a) for the widows, widowers or surviving civil partners of earners employed in employed earner’s employment (whether the earners die before or after attaining the age of 65) to be entitled, except in prescribed circumstances, to pensions under the scheme; and

• (b) for entitlements to those pensions to commence on the day following the death of the earners, and

• (c) except in prescribed circumstances, for the annual rate of those pensions to be—

• (i) if the earners die on or after their normal pension age, 50 per cent. of the annual rate which a reference scheme was required to provide to the deceased earners immediately before their death, or

• (ii) if the earners die before their normal pension age, 50 per cent. of the annual rate of pension which a reference scheme would have been required to provide to the deceased earners if the date of their death had been their normal pension age, and

• (d) if those pensions are payable in respect of earners who die—

• (i) otherwise than in pensionable service under the scheme, and

• (ii) before their own entitlements to pensions under the scheme have commenced,

for those pensions to be revalued in accordance with section 80 as though they were such benefits as are mentioned in section 79(1)(a).

• (5) For the purposes of this section, an earner’s qualifying earnings in any tax year are 90 per cent. of the amount by which the earner’s earnings—

• (a) exceed the qualifying earnings factor for that year; and

• (b) do not exceed the applicable limit.

• (6) Regulations may modify subsections (2) to (5).

• (7) In this section—

• “the applicable limit” means— in relation to a tax year before 2009–10, the upper earnings limit for the year multiplied by 53;in relation to 2009–10 or any subsequent tax year, the upper accrual point multiplied by 53;

• “normal pension age”, in relation to a scheme, means the age specified in the scheme as the earliest age at which pension becomes payable under the scheme (apart from any special provision as to early retirement on grounds of ill-health or otherwise),

• “qualifying earnings factor”, in relation to a tax year, has the meaning given by section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and

• “upper earnings limit”, in relation to a tax year, means the amount specified for that year by regulations made by virtue of section 5(3) of that Act as the upper earnings limit for Class 1 contributions.

8C

• (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 contracted out 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.

• (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.

8D

In the case of a scheme contracted out by virtue of section 5(2B), regulations may make provision as to the ages by reference to which benefits under the scheme are to be paid.

11A

• (1) Where—

• (a) an earner has a guaranteed minimum in relation to the pension provided by a scheme, and

• (b) his right to the pension becomes subject to a pension debit,

his guaranteed minimum in relation to the scheme is, subject to subsection (2), reduced by the appropriate percentage.

• (2) Where the earner is in pensionable service under the scheme on the day on which the order or provision on which the pension debit depends takes effect, his guaranteed minimum in relation to the scheme is reduced by an amount equal to the appropriate percentage of the corresponding qualifying benefit.

• (3) For the purposes of subsection (2), the corresponding qualifying benefit is the guaranteed minimum taken for the purpose of calculating the cash equivalent by reference to which the amount of the pension debit is determined.

• (4) For the purposes of this section, the appropriate percentage is—

• (a) if the order or provision on which the pension debit depends specifies the percentage value to be transferred, that percentage;

• (b) if the order or provision on which the pension debit depends specifies an amount to be transferred, the percentage which the appropriate amount for the purposes of paragraph (1) of Article 26 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (lesser of specified amount and cash equivalent of transferor’s benefits) represents of the amount mentioned in paragraph (3)(b) of that Article (cash equivalent of transferor’s benefits).

24A

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

24B

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

28A

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

29A

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

Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes

38A

• (1) Subsections (2) to (2D) and (3) apply where—

• (a) the earnings paid to or for the benefit of an earner in any tax week are in respect of an employment which is contracted-out employment at the time of the payment; and

• (b) the earner’s service in the employment is service which qualifies him for a pension provided by a money purchase contracted-out scheme,

and in subsections (2) and (2A) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).

• (2) The amount of any primary Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R1”).

• (2A) The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to the appropriate flat-rate percentage of the relevant part of the earnings (“Amount R2”).

• (2B) The aggregate of Amounts R1 and R2 shall be set off—

• (a) first against the aggregate amount which the secondary contributor is liable to pay in respect of the contributions mentioned in subsections (2) and (2A); and

• (b) then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of a primary or secondary Class 1 contribution in respect of earnings—

• (i) paid to or for the benefit of any other employed earner (whether in contracted-out employment or not), and

• (ii) in relation to which the secondary contributor is such a contributor;

and in this subsection any reference to a liability to pay an amount in respect of a primary Class 1 contribution is a reference to such a liability under paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

• (2C) If—

• (a) any balance remains, and

• (b) the secondary contributor makes an application for the purpose to the Inland Revenue, the Inland Revenue shall, in such manner and at such time (or within such period) as may be prescribed by regulations made by the Secretary of State, pay to the secondary contributor an amount equal to the remaining balance.

• (2D) If the Inland Revenue pay any amount under subsection (2C) which they are not required to pay, they may recover that amount from the secondary contributor in such manner and at such time (or within such period) as may be prescribed by such regulations.

• (3) Subject to subsection (5A), The Inland Revenue shall, except in prescribed circumstances or in respect of prescribed periods, pay in respect of that earner and that tax week to the earner or, in prescribed circumstances, to a prescribed person, the amount by which—

• (a) the appropriate age-related percentage of that part of those earnings,

exceeds

• (b) the appropriate flat-rate percentage of that part of those earnings.

• (4) Regulations made by the Secretary of State may make provisions—

• (a) as to the manner in which and time at which or period within which payments under subsection (3) are to be made,

• (b) for the adjustment of the amount which would otherwise be payable under that subsection so as to avoid the payment of trivial or fractional amounts,

• (c) for earnings to be calculated or estimated in such manner and on such basis as may be prescribed for the purpose of determining whether any, and if so what, payments under subsection (3) are to be made.

• (5) If the Inland Revenuepay an amount under subsection (3) which theyare not required to pay or are not required to pay to the person to whom, or in respect of whom, the Inland Revenuepay it, the Inland Revenue may recover it from any person to whom, or in respect of whom, the Inland Revenue paid it.

• (5A) Where a payment under subsection (3) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.

• (6) Where—

• (a) an earner has ceased to be employed in an employment, and

• (b) earnings are paid to him or for his benefit within the period of six weeks, or such other period as may be prescribed, from the day on which he so ceased,. that employment shall be treated for the purposes of this section as contracted-out employment at the time when the earnings are paid if it was contracted-out employment in relation to the earner when he was last employed in it

• (7) Subsection (3) of section 37 applies for the purposes of this section as it applies for the purposes of that.

• (8) In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State.

• (9) For the purposes of this section “the appropriate age-related percentage” and “the appropriate flat-rate percentage”, in relation to a tax year beginning before the first abolition date, are the percentages specified as such for that tax year in an order made under section 38B (as it had effect prior to that date).

38B

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

41A

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

41B

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

Effect of reduced contributions and rebates on social security benefits

44A

• (1) In relation to—

• (a) any tax week falling before the first abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 38A of this Act (as it then had effect),

• (b) any tax week falling before the second abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 37 of this Act (as it then had effect), or

• (c) any tax week falling before the first abolition date where an amount was paid under section 41(1) of this Act (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,

section 44(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (earnings factors for additional pension) shall have effect, except in prescribed circumstances, as if no such primary Class 1 contributions had been paid or treated as paid upon those earnings for that week and section 45A of that Act did not apply (where it would, apart from this subsection, apply).

• (2) Where the whole or part of a contributions equivalent premium has been paid or treated as paid in respect of the earner, the Department may make a determination reducing or eliminating the application of subsection (1).

• (3) Subsection (1) is subject to regulations under paragraph 5(3A) to (3E) of Schedule 1.

• (4) Regulations may, so far as is required for the purpose of providing entitlement to additional pension (such as is mentioned in section 44(3)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992) but to the extent only that amount of additional pension is attributable to provision made by regulations under section 45(5) of that Act, disapply subsection (1).

• (5) In relation to earners where, by virtue of subsection (1), section 44(6) of Social Security Contributions and Benefits (Northern Ireland) Act 1992 has effect, in any tax year, as mentioned in that subsection in relation to some but not all of their earnings, regulations may modify the application of section 44(5) or (5A) of that Act.

PART IIIA — ...

64A

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

64B

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

64C

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

64D

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

Requirements for certification of schemes: general.

Survivors' benefits

89A

• (1) The trustees or managers of a pension scheme must, on the application of any member, provide the member with a statement of entitlement in respect of the member's transferrable rights in relation to categories of benefits other than money purchase benefits.

• (2) In the case of a member with transferrable rights in relation to two categories of benefits other than money purchase benefits, the application may relate to transferrable rights in relation to either or both of those categories.

• (3) For the purposes of this Chapter a member's “statement of entitlement” is a written statement of the amount of the cash equivalent at the guarantee date of the transferrable rights to which the application under subsection (1) relates.

• (4) In this Chapter “the guarantee date” means the date by reference to which the value of the cash equivalent is calculated, and must be—

• (a) within the prescribed period beginning with the date of the application, and

• (b) within the prescribed period ending with the date on which the statement of entitlement is provided to the member.

• (5) Regulations may make provision in relation to applications under this section and may, in particular, restrict the making of successive applications.

• (6) If the trustees or managers of a pension scheme fail to comply with subsection (1), 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.

PART IVA — REQUIREMENTS RELATING TO PENSION CREDIT BENEFIT

CHAPTER I — PENSION CREDIT BENEFIT UNDER OCCUPATIONAL SCHEMES

97A

• (1) This Chapter applies to any occupational pension scheme whose resources are derived in whole or part from—

• (a) payments to which subsection (2) applies made or to be made by one or more employers of earners to whom the scheme applies, or

• (b) such other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme.

• (2) This subsection applies to payments—

• (a) under an actual or contingent legal obligation, or

• (b) in the exercise of a power conferred, or the discharge of a duty imposed, on a Minister of the Crown, government department or any other person, being a power or duty which extends to the disbursement or allocation of public money.

97B

In this Chapter—

• “scheme” means an occupational pension scheme to which this Chapter applies;

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

• “pension credit benefit”, in relation to a scheme, means the benefits payable under the scheme to or in respect of a person by virtue of rights under the scheme attributable (directly or indirectly) to a pension credit;

• “normal benefit age”, in relation to a pension credit benefit for a member of a scheme, is the earliest age at which the member is entitled to receive the benefit without adjustment for taking it early or late (disregarding any special provision as to early payment on the grounds of ill-health or otherwise);

• “normal pension age”, in relation to a benefit for a member of a scheme, means the earliest age at which the member is entitled to receive the benefit without adjustment for taking it early or late (disregarding any special provision as to early payment on the grounds of ill-health or otherwise);

97C

• (1) The normal benefit age in relation to a pension credit benefit for a member of a scheme—

• (a) must not be lower than 60, and

• (b) must not be higher than the permitted maximum.

• (1A) The “permitted maximum” is 65 or, if higher, the highest normal pension age for any benefit that is payable under the scheme to or in respect of any of the members by virtue of rights which are not attributable (directly or indirectly) to a pension credit.

• (2) A scheme must not provide for payment of pension credit benefit in the form of a lump sum at any time before normal benefit age, except in such circumstances as may be prescribed.

97D

• (1) Subject to subsection (2) and section 97E, a person’s pension credit benefit under a scheme must be—

• (a) payable directly out of the resources of the scheme, or

• (b) assured to him by such means as may be prescribed.

• (2) Subject to subsections (3) and (4), a scheme may, instead of providing a person’s pension credit benefit, provide—

• (a) for his pension credit rights under the scheme to be transferred to another occupational pension scheme or a personal pension scheme with a view to acquiring rights for him under the rules of the scheme, or

• (b) for such alternatives to pension credit benefit as may be prescribed.

• (3) The option conferred by subsection (2)(a) is additional to any obligation imposed by Chapter II of this Part.

• (4) The alternatives specified in subsection (2)(a) and (b) may only be by way of complete or partial substitute for pension credit benefit—

• (a) if the person entitled to the benefit consents, or

• (b) in such other cases as may be prescribed.

97E

• (1) A transaction to which section 15 applies discharges the trustees or managers of a scheme from their liability to provide pension credit benefit or any alternative to pension credit benefit for or in respect of a member of the scheme if and to the extent that—

• (a) it results in pension credit benefit, or any alternative to pension credit benefit, for or in respect of the member being appropriately secured (within the meaning of that section),

• (b) the transaction is entered into with the consent of the member or, if the member has died, of the member’s widow or widower or surviving civil partner , and

• (c) such requirements as may be prescribed are met.

• (2) Regulations may provide that subsection (1)(b) shall not apply in prescribed circumstances.

CHAPTER II — TRANSFER VALUES

97F

• (1) An eligible member of a qualifying scheme may by notice in writing require the trustees or managers of the scheme to use an amount equal to the cash equivalent of his pension credit rights for such one or more of the authorised purposes as he may specify in the notice.

• (2) In the case of a member of an occupational pension scheme, the authorised purposes are—

• (a) to acquire rights allowed under the rules of an occupational pension scheme, or personal pension scheme, which is an eligible scheme;

• (b) to purchase from one or more insurer such as are mentioned in section 15(4)(a), chosen by the member and willing to accept payment on account of the member from the trustees or managers, one or more annuities which satisfy the prescribed requirements; and

• (c) in such circumstances as may be prescribed, to subscribe to other pension arrangements which satisfy prescribed requirements.

• (3) In the case of a member of a personal pension scheme, the authorised purposes are—

• (a) to acquire rights allowed under the rules of an occupational pension scheme, or personal pension scheme, which is an eligible scheme; and

• (b) in such circumstances as may be prescribed, to subscribe to other pension arrangements which satisfy prescribed requirements.

• (3A) An eligible member who has pension credit rights in relation to more than one category of benefits under the scheme may exercise the power to give a transfer notice in relation to the pension credit rights in relation to any one or more of those categories.

• (4) The cash equivalent for the purposes of subsection (1) shall—

• (a) in a case where the pension credit rights relate to a category of benefits other than money purchase benefits, be taken to be the amount shown in the relevant statement under section 97H, and

• (b) in a case where the pension credit rights relate to money purchase benefits, be determined by reference to the date the notice under that subsection is given.

• (5) The requirements which may be prescribed under subsection (2) or (3) include, in particular, requirements of the Inland Revenue.

• (5A) The trustees or managers of the scheme may not use the amount equal to the cash equivalent for an authorised purpose under subsection (2)(a) or (c) or (3) unless prescribed conditions are satisfied.

• (5B) The conditions that may be prescribed by regulations under subsection (5A) include (but are not limited to) conditions about—

• (a) the member's employment or place of residence;

• (b) providing the trustees or managers with information or evidence about the member's employment or place of residence;

• (c) the member obtaining information or guidance about exercising the right under subsection (1) from a prescribed person in a prescribed case;

• (d) providing the trustees or managers with evidence that—

• (i) the member has complied with a prescribed condition about obtaining such information or guidance from a prescribed person, or

• (ii) the member is not subject to such a prescribed condition.

• (5C) Regulations may make provision requiring the trustees or managers of a qualifying scheme to notify an eligible member who gives a transfer notice of conditions prescribed under subsection (5A).

• (6) In subsections (2) and (3), references to an eligible scheme are to a scheme—

• (a) the trustees or managers of which are able and willing to accept payment in respect of the member’s pension credit rights, and

• (b) which satisfies the prescribed requirements.

• (6A) Regulations may—

• (a) provide for this Chapter not to apply in relation to a person of a prescribed description;

• (b) provide for this Chapter not to apply in prescribed circumstances in relation to a member of a prescribed scheme or schemes of a prescribed description;

• (c) modify the application of this Chapter in relation to a member who has accrued rights to benefits of a prescribed description.

• (6B) In this Chapter a reference to a “category” of benefits is to one of the following three categories—

• (a) money purchase benefits;

• (b) flexible benefits other than money purchase benefits;

• (c) benefits that are not flexible benefits.

• (7) In this Chapter, “transfer notice” means a notice under subsection (1).

97G

• (1) An eligible member may not give a transfer notice in relation to a category of benefits if a crystallisation event has occurred in relation to any of the member's pension credit rights to benefits in that category.

• (2) An eligible member may give a transfer notice in relation to a category of benefits other than money purchase benefits only if—

• (a) the member has been provided with a statement under section 97H in relation to benefits in that category, and

• (b) not more than 3 months have passed since the date by reference to which the amount shown in the statement is determined.

• (3) An eligible member may not give a transfer notice in relation to benefits other than flexible benefits if there is less than one year to go until the member reaches normal benefit age.

• (4) Where an eligible member of a qualifying scheme—

• (a) is entitled to give a transfer notice in relation to any category of benefits, and

• (b) is also entitled to make an application to the trustees or managers of the scheme under section 91(1) in relation to benefits in the same category (or would be entitled to do so but for section 91(1A)(a)),

the member may not, if the scheme so provides, give a transfer notice in relation to that category of benefits without also making an application under section 91(1) in relation to that category of benefits.

• (5) A transfer notice may not be given if a previous transfer notice given by the member to the trustees or managers of the scheme is outstanding.

• (6) Regulations may extend the period specified in subsection (2)(b) in prescribed circumstances.

• (7) For the purposes of subsection (1) a crystallisation event occurs in relation to a member's pension credit rights to benefits in a category when—

• (a) payment of a pension in respect of any of the benefits has begun,

• (b) in the case of money purchase benefits, sums or assets held for the purpose of providing any of the benefits are designated as available for the payment of drawdown pension (as defined by paragraph 4 of Schedule 28 to the Finance Act 2004), or

• (c) in the case of a personal pension scheme, sums or assets held for the purpose of providing any of the benefits are applied for purchasing an annuity or insurance policy.

97H

• (1) The trustees or managers of a qualifying scheme must, on the application of an eligible member, provide the member with a written statement of the amount of the cash equivalent of the member's pension credit rights in relation to categories of benefits other than money purchase benefits.

• (1A) In the case of a member with pension credit rights in relation to two categories of benefits other than money purchase benefits, the application may relate to pension credit rights in relation to either or both of those categories.

• (2) For the purposes of subsection (1), the amount of the cash equivalent shall be determined by reference to a date falling within—

• (a) the prescribed period beginning with the date of the application, and

• (b) the prescribed period ending with the date on which the statement under that subsection is provided to the applicant.

• (3) Regulations may make provision in relation to applications under subsection (1) and may, in particular, restrict the making of successive applications.

• (4) If trustees or managers to whom subsection (1) applies fail to perform an obligation under that subsection, Article 10 of the Pensions (Northern Ireland) Order 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to secure that the obligation was performed.

97I

Cash equivalents for the purposes of this Chapter shall be calculated and verified in the prescribed manner.

97J

• (1) Trustees or managers of a qualifying scheme who receive a transfer notice shall comply with the notice—

• (a) in the case of an application that relates to benefits other than money purchase benefits, within 6 months beginning with the valuation date, and

• (b) in the case of an application that relates to money purchase benefits, within 6 months of the date on which the notice is given.

• (2) The Regulatory Authority may, in prescribed circumstances, by direction, extend the period for complying with the notice.

• (2A) Regulations may extend the period for complying with the notice in prescribed circumstances.

• (2AA) Subsection (1) does not apply if the trustees or managers have been unable to carry out what the member requires because a condition prescribed by regulations under section 97F(5A) has not been satisfied.

• (2AB) Subsection (1) does not apply if—

• (a) the member was required by section 97G(4) to make an application under section 91(1) in addition to giving a transfer notice, and

• (b) the trustees or managers have been unable to carry out what the member required in the application under section 91(1) because a condition prescribed by regulations under section 91(6ZA) has not been satisfied.

• (2B) Subsection (1) does not apply if—

• (a) the trustees or managers have been unable to carry out the check required by section 51 of the Pension Schemes Act 2015 by reason of factors outside their control, or

• (b) the trustees or managers have carried out the check required by section 51 of the Pension Schemes Act 2015 but the check did not confirm that the member had received appropriate independent advice.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) Where the trustees or managers of an occupational pension scheme have failed to comply with a transfer notice before the end of the period for compliance—

• (a) they shall, except in prescribed cases, notify the Regulatory Authority of that fact within the prescribed period, and

• (b) Article 10 of the Pensions (Northern Ireland) Order 1995 (power of the Regulatory Authority to impose civil penalties) shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that the notice was complied with before the end of the period for compliance.

• (5) If trustees or managers to whom subsection (4)(a) applies fail to perform the obligation imposed by that provision, Article 10 of the Pensions (Northern Ireland) Order 1995 shall apply to any trustee or manager who has failed to take all such steps as are reasonable to ensure that the obligation was performed.

• (6) Regulations may—

• (a) make provision requiring applications for extensions under subsection (2) to meet prescribed requirements , and

• (b) provide that subsection (4) shall not apply in prescribed circumstances.

• (7) In subsection (1)(a), “valuation date” means the date by reference to which the amount shown in the relevant statement under section 97H is determined.

97K

• (1) Subject to subsections (2) and (3), a person who has given a transfer notice may withdraw it by giving the trustees or managers to whom it was given notice in writing that he no longer requires them to comply with it.

• (2) A transfer notice may not be withdrawn if the trustees or managers have already entered into an agreement with a third party to use the whole or part of the amount they are required to use in accordance with the notice.

• (3) If the giving of a transfer notice depended on the making of an application under section 91, the notice may only be withdrawn if the application is also withdrawn.

97L

• (1) Regulations may make provision for the amount required to be used under section 97F(1) to be increased or reduced in prescribed circumstances.

• (2) Without prejudice to the generality of subsection (1), the circumstances which may be prescribed include—

• (a) failure by the trustees or managers of a qualifying scheme to comply with a notice under section 97F(1) within 6 months of the date by reference to which the amount of the cash equivalent falls to be determined, and

• (b) the state of funding of a qualifying scheme.

• (3) Regulations under subsection (1) may have the effect of extinguishing an obligation under section 97F(1).

97M

Compliance with a transfer notice shall have effect to discharge the trustees or managers of a qualifying scheme from any obligation to provide the benefits to which the transfer notice relates.

97N

In making any calculation for the purposes of this Chapter—

• (a) any charge or lien on, and

• (b) any set-off against,

the whole or part of a pension shall be disregarded.

97O

A notice under section 97F(1) or 97K(1) shall be taken to have been given if it is delivered to the trustees or managers personally or sent by post in a registered letter or by recorded delivery service.

97P

• (1) In this Chapter—

• “category”, in relation to benefits, has the meaning given by section 97F(6B);

• “eligible member”, in relation to a qualifying scheme, means a member who has pension credit rights under the scheme;

• “flexible benefit” has the meaning given by section 74 of the Pension Schemes Act 2015;

• “normal benefit age”, in relation to an eligible member of a qualifying scheme, means the earliest age at which the member is entitled to receive a pension by virtue of his pension credit rights under the scheme (disregarding any scheme rule making special provision as to early payment of pension on grounds of ill-health or otherwise);

• ...

• “pension credit rights”, in relation to a qualifying scheme, means rights to future benefits under the scheme which are attributable (directly or indirectly) to a pension credit;

• “qualifying scheme” means a funded occupational pension scheme and a personal pension scheme;

• “transfer notice” has the meaning given by section 97F(7).

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) In this Chapter, references to the relevant statement under section 97H, in relation to a transfer notice in relation to benefits other than money purchase benefits, are to the statement under that section on which the giving of the notice depended.

• (4) For the purposes of this section, an occupational pension scheme is funded if it meets its liabilities out of a fund accumulated for the purpose during the life of the scheme.

97Q

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

107A

• (1) This section applies where—

• (a) an employee is a member of a personal pension scheme; and

• (b) direct payment arrangements exist between the employee and his employer.

• (2) In this section “direct payment arrangements” means arrangements under which contributions fall to be paid by or on behalf of the employer towards the scheme—

• (a) on the employer’s own account (but in respect of the employee); or

• (b) on behalf of the employee out of deductions from the employee’s earnings.

• (3) The trustees or managers of the scheme must monitor the payment of contributions by or on behalf of the employer under the direct payment arrangements.

• (4) The trustees or managers may request the employer to provide them, (or arrange for them to be provided) with the payment information specified in the request.

• (5) For the purposes of subsection (4) “payment information” is information required by the trustees or managers to enable them to discharge the duty imposed by subsection (3).

• (6) The employer must comply with a request under subsection (4) within a reasonable period.

• (7) Where, as a result of the employer's failure to so comply, the trustees or managers are unable to discharge the duty imposed by subsection (3), they must give notice to that effect to the Regulatory Authority within a reasonable period.

• (7A) Where—

• (a) a contribution payable under the direct payment arrangements has not been paid on or before its due date, and

• (b) the trustees or managers have reasonable cause to believe that the failure to pay the contribution is likely to be of material significance in the exercise by the Regulatory Authority of any of their functions,

they must give notice to that effect to the Regulatory Authority and the employee within a reasonable period after the due date.

• (8) If—

• (a) the employer fails to take all such steps as are reasonable to secure compliance with subsection (6) and as a result the trustees or managers of the scheme are unable to discharge the duty imposed by subsection (3) , or

• (b) a contribution payable under the direct payment arrangements is not paid to the trustees or managers of the scheme on or before its due date,

• (9) If subsection (7) or (7A) is not complied with, Article 10 of the Pensions (Northern Ireland) Order 1995 applies to any trustee or manager of the scheme who has failed to take all such steps as are reasonable to secure compliance.

• (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (11) A person shall not be required by virtue of subsection (8)(b) to pay a penalty under Article 10 of the Pensions (Northern Ireland) Order 1995 in respect of a failure if in respect of that failure he has been—

• (a) required to pay a penalty under that Article by virtue of Article 5(7) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (failures in respect of stakeholder pensions), or

• (b) convicted of an offence under subsection (12).

• (12) A person is guilty of an offence if he is knowingly concerned in the fraudulent evasion of the direct payment arrangements so far as they are arrangements for the payment by him or any other person of any such contribution towards the scheme as is mentioned in subsection (2)(b).

• (13) A person guilty of an offence under subsection (12) is liable—

• (a) on summary conviction, to a fine not exceeding the statutory maximum; and

• (b) on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine or both.

• (14) No prosecution shall be brought against the Crown for an offence under subsection (12), but that subsection applies to persons in the public service of the Crown as to other persons.

• (15) In this section “due date”, in relation to a contribution payable under the direct payment arrangements, means—

• (a) if the contribution falls to be paid on the employer’s own account, the latest day under the arrangements for paying it;

• (b) if the contribution falls to be paid on behalf of the employee, the last day of a prescribed period.

• (16) Regulations may provide for this section to apply with such modifications as may be prescribed in a case where—

• (a) the direct payment arrangements give effect to a requirement arising under paragraph (5) of Article 5 of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (deduction and payment of employee’s contributions to stakeholder scheme), and

• (b) in accordance with regulations under that paragraph, that requirement is for the employer to pay contributions to a person prescribed by such regulations (instead of to the trustees or managers of the scheme).

• (17) Nothing in this section shall be taken as varying the provisions of the direct payment arrangements or as affecting their enforceability.

• (18) In this section, “employee” includes a jobholder within the meaning of section 1 of the Pensions (No. 2) Act (Northern Ireland) 2008 and “employer” is to be read accordingly.

107B

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

Chapter I — Independent Trustees

Protected rights and money purchase benefits.

147A

Where under this Part the Pensions Ombudsman directs a person responsible for the management of an occupational or personal pension scheme to make any payment in respect of benefit under the scheme which, in his opinion, ought to have been paid earlier, his direction may also require the payment of interest at the prescribed rate.

154A

• (1) The Department may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on the Department or on persons employed in it, disclose any regulated information to any person specified in the first column of the following Table if it considers that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.

Persons	Functions
. . .	. . .
The Bank of England.	Any of its functions , apart from its functions as the Prudential Regulation Authority.
The Financial Conduct Authority or the Prudential Regulation Authority	Functions under the legislation relating to friendly societies, under the Building Societies Act 1986, or under the Financial Services and Markets Act 2000.
The Regulatory Authority.	Functions under this Act , the Pensions (Northern Ireland) Order 1995, the Welfare Reform and Pensions (Northern Ireland) Order 1999 or the Pensions (Northern Ireland) Order 2005 or any enactment in force in Great Britain corresponding to any of them.
The Pensions Ombudsman.	Functions conferred by or by virtue of this Act or any enactment in force in Great Britain corresponding to it.
The Board of the Pension Protection Fund.	Functions conferred by or by virtue of Part III of the Pensions (Northern Ireland) Order 2005 or any enactment in force in Great Britain corresponding to that Part.
The Ombudsman for the Board of the Pension Protection Fund.	Functions conferred by or by virtue of Part III of the Pensions (Northern Ireland) Order 2005 or any enactment in force in Great Britain corresponding to that Part.
A person appointed under—(a)section 167 of the Financial Services and Markets Act 2000(b)subsection (3) or (5) of section 168 of that Act, or(c)section 284 of that Act,to conduct an investigation.	Functions in relation to that investigation.
A body designated under section 326(1) of the Financial Services and Markets Act 2000.	Functions in its capacity as a body designated under that section.
A recognised investment exchange , recognised clearing house..., third country central counterparty, recognised CSD ... or third country CSD (as defined by section 285 of that Act).	Functions in its capacity as an exchange , clearing house , central securities depository or central counterparty.
. . .	. . .
. . .	. . .
. . .	. . .
. . .	. . ..
. . .	. . .
. . .	. . .

• (1AA) In subsection (1) “regulated information” means information received by the Department in connection with its functions under—

• (a) this Act;

• (b) the Pensions (Northern Ireland) Order 1995, or

• (c) the Pensions (Northern Ireland) Order 2005 or the Pensions Act 2004,

other than information supplied to it under section 235(2) of, or paragraph 2 of Schedule 10 to, the Pensions Act 2004 (supply of information for retirement purposes etc.).

• (1A) The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.

• (2) The Department may by order—

• (a) amend the Table in subsection (1) by—

• (i) adding any person exercising regulatory functions and specifying functions in relation to that person,

• (ii) removing any person for the time being specified in the Table, or

• (iii) altering the functions for the time being specified in the Table in relation to any person, or

• (b) restrict the circumstances in which, or impose conditions subject to which, disclosure is permitted in the case of any person for the time being specified in the Table.

155A

• (1) A person’s rights under a personal pension scheme cannot be forfeited by reference to his bankruptcy.

• (2) For the purposes of this section—

• (a) a person shall be treated as having a right under a personal pension scheme where—

• (i) he is entitled to a credit under Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (sharing of rights on divorce etc. or on dissolution etc. of a civil partnership ),

• (ii) he is so entitled as against the person responsible for the scheme (within the meaning of Chapter I of Part V of that Order), and

• (iii) the person so responsible has not discharged his liability in respect of the credit; and

• (b) forfeiture shall be taken to include any manner of deprivation or suspension.

164A

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

166A

• (1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 165(6), an appeal lies to an appeal tribunal constituted under Chapter I of Part II of the Social Security (Northern Ireland) Order 1998.

• (2) Any report under this section—

• (a) may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, or

• (b) may be annexed to any report of the Secretary of State under section 81 of the Social Security Act 1998 .

• (3) A copy of every report under this section shall be laid before each House of Parliament unless the report is included in, or annexed to, a report of which a copy is so laid.

175A

• (1) In this Act “insurer” means—

• (a) a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance, ...

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

• (2) In this Act “long term insurance business” means business which consists of the effecting or carrying out of contracts of long-term insurance.

• (3) This section must be read with—

• (a) section 22 of the Financial Services and Markets Act 2000;

• (b) any relevant order under that section; and

• (c) Schedule 2 to that Act.

176B

• (1) This section applies for the purposes of paragraph (a) of the definition of “money purchase benefits” in section 176(1).

• (2) A benefit other than a pension in payment falls within this section if its rate or amount is calculated solely by reference to assets which (because of the nature of the calculation) must necessarily suffice for the purpose of its provision to or in respect of the member.

• (3) A benefit which is a pension in payment falls within this section if—

• (a) its provision to or in respect of the member is secured by an annuity contract or insurance policy made or taken out with an insurer, and

• (b) at all times before coming into payment the pension was a benefit falling within this section by virtue of subsection (2).

• (4) For the purposes of subsection (2) it is immaterial if the calculation of the rate or amount of the benefit includes deductions for administrative expenses or commission.

• (5) In this section references to a pension do not include income withdrawal or dependants’ income withdrawal (within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004).

The Social Security (Northern Ireland) Order 1980.

Notes:

Editorial notes

[^c11717421]: Act: Power to amend conferred (2.12.1999) by 1998 c. 47, s. 87 (with s. 95); S.I. 1999/3209, art. 2, Sch.

[^c11717431]: Act: Power to modify conferred (1.6.1996 for specified purposes and otherwise prosp.) by S.I. 1995/3213 (N.I. 22), art. 146(2); S.R. 1996/91, art. 2(f) Act: Power to modify conferred (temp.) by S.I. 1999/671, arts. 1(2)(c)(3), 14(1)(2)(b)

[^c11717441]: Act modified (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. I para. 1

[^c11717451]: This Act extends to Northern Ireland only except for certain amendments in Sch. 7 which have the same extent as the provisions amended; see s. 186(5)

[^c11717461]: Certain provisions of this Act are affected by the transitory modifications in Sch. 8 paras. 2-8: see Sch. 8.

[^c11717471]: Act modified (4.6.1996) by S.R. 1996/188, reg. 3(1)(c)

[^c11717481]: Act: functions transferred (1.12.1999) by S.R. 1999/481, art. 8(b), Sch. 6 Pt. II Act modified (1.12.2000 for specified purposes, otherwise 1.1.2001) by 2000 c. 4 (N.I), s. 38(7) (with s. 66(6)); S.R. 2000/374, art. 2(b) Act modified (29.7.2002) by 2001 c. 14, s. 39(1) (with s. 42); S.R. 2002/253, art. 2

[^c11717531]: Pt. 3: power to modify conferred (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2 Pt. 3: power to transfer functions conferred (1.4.1999) by 1999 c. 2, s. 23(1)(2)(6); S.I. 1999/527, art. 2(b), Sch. 2

[^c11717621]: S. 3(2A)(2B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(1); S.R. 1996/91, art. 2(d)(h), Sch. Pt. IV

[^c11717811]: S. 4(2) modified (6.4.1997) by S.R. 1996/509, reg. 6(2)

[^c11717821]: Words in s. 4(2) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, Sch. 3 para. 16(a); S.R. 1997/192, art. 2(b)

[^c11717861]: S. 4(5) omitted and repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 1(2), 147, 168, Sch. 3 para. 16(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

[^c11717871]: Words in s. 4 substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 paras. 13, 14(a) Table; S.R. 1997/192, art. 2(b)

[^c11717981]: S. 5 excluded (1.6.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22) art. 146(1); S.R. 1996/91, art. 2(f); S.R. 1997/192, art. 2

[^c11717991]: S. 5(2)-(2C) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) for s. 5(2) by S.I. 1995/3213 (N.I. 22) art. 133(3); S.R. 1996/91, art. 2(d)(h), Sch. Pt. IV

[^c11718001]: Word in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 38(2)(a); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718011]: Words in s. 5(2B) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 38(2)(b); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718061]: Words in s. 5(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 38(4); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718071]: Words in s. 5(6)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 paras. 13, 14 Table; S.R. 1997/192, art. 2(b)

[^c11718251]: Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(2)(a); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718261]: Words in s. 7(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(2)(b); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718271]: Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(3); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718281]: Words in s. 7(5)(d) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 40(3); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718311]: Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV

[^c11718331]: Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV

[^c11718341]: S. 8B(4)(b)-(d) substituted (6.4.1997) for s. 8B(4)(b) by S.R. 1997/162, reg. 2

[^c11718351]: Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV

[^c11718361]: Ss. 8A-8D inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 133(5); S.R. 1996/91, arts. 2(d)(h), Sch. Pt. IV; S.R. 1997/192, at. 2(b)

[^c11718391]: 1992 c. 7.

[^c11718401]: Words in s. 9(2)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 19, Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

[^c11718411]: 1966 c. 6 (N.I.).

[^c11718481]: S. 10 applied (1.11.1995) by S.R. 1995/389, arts. 4(1)(3)

[^c11718491]: S. 10(1) modified (6.4.1997) by S.R. 1996/509, reg. 6(4)

[^c11718501]: S. 10(3) repealed (6.4.1997) by of S.I. 1995/3213 (N.I. 22) arts. 147, 168, Sch. 3 para. 20(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

[^c11718511]: Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 41(a); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718521]: Words in s. 10(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 41(b); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718541]: Words in s. 10(4)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 41(c); S.R. 1999/149, art. 2(c), Sch. 2

[^c11718561]: Words in s. 10(8) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22) art. 147, Sch. 3 para. 20(b); S.R. 1997/192, art. 2(b)

[^c11718571]: S. 11 applied (1.11.1995) by S.R. 1995/389, art. 4(1)(3)

[^c11718591]: S. 11A inserted (1.12.1999 for certain purposes and otherwise 1.12.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 29(3); S.R. 2000/133, art. 2(3), Sch. Pt. IV

[^c11718801]: S. 12(1) modified (6.4.1997) by S.R. 1996/509, reg. 6(5)

[^c11718811]: S. 12(1)(5) applied (1.11.1995) by S.R. 1995/389, arts. 4(1)(3)

[^c11718821]: S.I. 1975/1503 (N.I. 15).

[^c11718831]: 1992 c. 8.

[^c11718841]: S. 12(3) modified (28.3.1997) by S.R. 1997/192, art. 3 (with art. 9)

[^c11718851]: Words in s. 12(3) substituted (6.4.1996 for certain purposes only otherwise 6.4.1997) by S.I. 1995/3213 (NI 22), art. 147, Sch. 3 para. 21(a); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)

[^c11718871]: S. 12(5): Definition of “relevant year” substituted (1.12.1999 for certain purposes and otherwise 25.4.2000) by S.I. 1999/3147 (N.I. 11), arts. 1(5)(a), 17, Sch. 2 para. 3 (with transitional provisions in art. 75(1)); S.R. 2000/133, art. 2(3), Sch. Pt. II

[^c11718881]: Definition of “final relevant year” in s. 12(5) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 21(b); S.R. 1997/192, art. 2(b)

[^c11719081]: S. 13(4A) inserted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(1) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

[^c11719091]: Words in s. 13(5) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(2)(a) (with s. 66(6)); S.R. 2000/374, art. 2( S. 13(2)(3)(4) applied (1.11.1995) by S.R. 1995/389, art. 5(1) c), Sch. Pt. II

[^c11719101]: Words in s. 13(5) repealed (1.1.2001) by 2000 c. 4 (N.I.), ss. 52, 67, Sch. 5 para. 1(2)(b), Sch. 9 Pt. III(4) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

[^c11719121]: Words in s. 13(6) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(3) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

[^c11719131]: Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2

[^c11719141]: Words in s. 13(7) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 42; S.R. 1999/149, art. 2(c), Sch. 2

[^c11719161]: S. 14 applied (1.11.1995) by S.R. 1995/389, art. 4(1)

[^c11719181]: Words in s. 15(4)(a) substituted (1.12.2001) by S.I. 2001/3649, arts. 1, 129(2)(a)

[^c11719191]: Word in s. 15(4)(a)(i) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 129(2)(b)

[^c11719201]: S. 15(7) repealed (1.12.2001) by S.I. 2001/3649, arts. 1, 129(3)

[^c11719221]: Words in s. 16(1)(a) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 2(1)(a) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

[^c11719231]: Words in s. 16(1)(b) substituted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 2(1)(b) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

[^c11719241]: 1954 c. 33 (N.I.).