SCHEDULES

SCHEDULE 6Statements of benefits: money purchase benefits F1and cash balance benefits

Annotations:
Amendments (Textual)

PART 1Information for all money purchase members

I12

F2Where an occupational pension scheme was a contracted-out scheme at any time before the abolition date53—

a

the date of birth used in determining the appropriate age-related percentage for the purposes of section 38A54 of the 1993 Act (reduced rate of Class 1 contributions, and rebates);

b

the name and postal address or electronic address of a person who can be contacted if the date of birth is incorrect, and

c

the amount of the contributions referred to in paragraph 1 paid to the scheme in respect of the member during the scheme years referred to in that paragraph which is attributable to—

i

the minimum payments made by the member’s employer;

ii

any payments made by the Department in accordance with Article 9(1) of the Social Security (Northern Ireland) Order 198655 (schemes becoming contracted-out between 1986 and 1993);

iii

any age-related payments made by HMRC in accordance with section 38A(3) of the 1993 Act.