43 Payment of minimum contributions to personal pension schemes.E+W+S
(1)Subject to the following provisions of this Part, the [F1Inland Revenue] shall, except in such circumstances [F2or in respect of such periods] as may be prescribed, pay minimum contributions in respect of an employed earner for any period during which the earner—
(a)is over the age of 16 but has not attained pensionable age;
(b)is not a married woman or widow who has made an election which is still operative that [F3so much of her liability in respect of primary Class 1 contributions as is attributable to section 8(1)(a) of the Social Security Contributions and Benefits Act 1992 (c. 4)] shall be a liability to contribute at a reduced rate; and
(c)is a member of an appropriate personal pension scheme which is for the time being the earner’s chosen scheme.
(2)Subject to subsection (3), minimum contributions in respect of an earner shall be paid to the [F4earner].
(3)In such circumstances as may be prescribed minimum contributions shall be paid to a prescribed person.
(4)Where the condition mentioned in subsection (1)(a) or (c) ceases to be satisfied in the case of an earner in respect of whom the [F1Inland Revenue] [F5are] required to pay minimum contributions, the duty of the [F1Inland Revenue] to pay them shall cease as from a date determined in accordance with regulations.
(5)If the [F1Inland Revenue] [F6pay] an amount by way of minimum contributions which [F7they] [F6are] not required to pay, [F7they] may recover it—
(a)from the person to whom [F7they] paid it, or
(b)from any person in respect of whom [F7they] paid it.
(6)If the [F1Inland Revenue] [F8pay] in respect of an earner an amount by way of minimum contributions which [F9they] [F8are] required to pay, but [F8do] not pay it to the trustees or managers of the earner’s chosen scheme, [F9they] may recover it from the person to whom [F9they] paid it or from the earner.
[F10(6A)Where a payment under subsection (1) 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.]
[F11(7)In this section “the earner's chosen scheme” means the scheme which was immediately before [F12the first abolition date] the earner's chosen scheme in accordance with section 44 (as it had effect prior to that date).]
Textual Amendments
F1Words in s. 43 substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F2Words in s. 43(1) inserted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 42; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F3Words in s. 43(1)(b) substituted (with effect in accordance with s. 8(2) of the amending Act) by National Insurance Contributions Act 2002 (c. 19), Sch. 1 para. 38
F4Word in s. 43(2) substituted (6.4.2015) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(c), 9(5)(a)
F5Word in s. 43(4) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F6Words in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(4)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F7Word in s. 43(5) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(4)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F8Words in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(5)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F9Word in s. 43(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 47(5)(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F10S. 43(6A) substituted (6.4.2015) by The Pensions Act 2008 (Abolition of Protected Rights) (Consequential Amendments) (No.2) Order 2011 (S.I. 2011/1730), arts. 1(2)(c), 9(5)(b)
F11S. 43(7) inserted (26.9.2007 for specified purposes, 6.4.2012 in so far as not already in force, that being "the abolition date" for the purposes of s. 15(1) of the amending Act) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 19 (with Sch. 4 Pt. 3); S.I. 2011/1267, art. 2(a)
F12Words in Act substituted (6.4.2016) by Pensions Act 2014 (c. 19), s. 56(4), Sch. 13 para. 2
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2