C1C3 Part IIIF68F99Schemes that were contracted-out etc. and Effects on Members’ State Scheme Rights ...
Words in Pt. 3 heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(a)
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
Chapter IIF92Reduction in social security benefits for members of schemes that were contracted-out
Pt. III Ch. II heading substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 26
Preliminary
36 Scope of Chapter II.
This Chapter has effect for the purpose—
F77a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
c
of making provision concerning the payment of certain social security benefits payable in respect of members and former members of F102schemes that were contracted-out pension schemes.
F97F3 Reduced rates of contributions for members of salary related contracted-out schemes
S. 37 cross-heading repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 28 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))
S. 37(1)(1A), the sidenote and the preceding cross-heading substituted (14.3.1996 for certain purposes, 6.4.1996 for other specified purposes and otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(2); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
37F4 Reduced rates of Class 1 contributions.
F88F51
Subsections (1A) to F6(1E) 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 salary related contracted-out scheme,
and in subsections (1A) and (1B) “the relevant part”, in relation to those earnings, means so much of those earnings as exceeds the current lower earnings limit but not F83the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).
F791ZA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F71A
The amount of any primary Class 1 contribution F57attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) in respect of the earnings shall be reduced by an amount equal to F621.4 per cent of the relevant part of the earnings (“Amount R1”).
1B
The amount of any secondary Class 1 contribution in respect of the earnings shall be reduced by an amount equal to F983.4 per cent of the relevant part of the earnings (“Amount R2”).
1C
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 (1A) and (1B); and
b
then (as to any balance) against any amount which the secondary contributor is liable to pay in respect of any 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 M1Social Security Contributions and Benefits (Northern Ireland) Act 1992.
1D
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.
But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
1E
If the Inland Revenue pay any amount under subsection (1D) 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.
2
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 6 weeks, or such other period as may be prescribed F8by regulations made by the Secretary of State, from the day on which he so ceased,
that employment shall be treated for the purposes of subsection (1) 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.
3
This section shall not affect the amount of any primary Class 1 contribution which is payable at a reduced rate by virtue of regulations under section 19(4) of the M2Social Security Contributions and Benefits (Northern Ireland) Act 1992 (reduced rates for married women and widows).
F8238 Alteration of rates of contributions under s. 37.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9 Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes
S. 38A and the cross-heading inserted (14.3.1996 for certain purposes and 6.4.1996 for other specified purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 134(4); S.R. 1996/91, art. 2(a)(d), Sch. Pts. I IV; S.R. 1997/192, art. 2(b)
38AF10 Reduced rates of Class 1 contributions and rebates.
F111
Subsections (2) to F12(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 F104the upper accrual point (or the prescribed equivalents if the earner is paid otherwise than weekly).
F132
The amount of any primary Class 1 contribution F58attributable 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 M3Social 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.
But such regulations may make provision for the adjustment of an amount that would otherwise be payable under this subsection so as to avoid the payment of trivial or fractional amounts.
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
F65Subject to subsection (5A), The F14Inland Revenue shall, except in prescribed circumstances or in respect of prescribed periods, pay in respect of that earner and that tax week to the F75earner 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 F15made 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 F14Inland RevenueF16pay an amount under subsection (3) which F17theyF18are not required to pay or F18are not required to pay to the person to whom, or in respect of whom, the F14Inland RevenueF16pay it, the F14Inland Revenue may recover it from any person to whom, or in respect of whom, the F14Inland Revenue paid it.
F905A
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.
F198
In subsections (3), (4) and (6) “prescribed” means prescribed by regulations made by the Secretary of State.
F1009
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 F86the 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).
F8038B Determination and alteration of rates of contributions, and rebates, applicable under section 38A.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Minimum contributions: members of appropriate personal pension schemes
39 Payment of minimum contributions to personal pension schemes.
1
Subject to the following provisions of this Part, the F20Inland Revenue shall, except in such circumstances F21or 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 F59so 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 (Northern Ireland) Act 1992 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 F69earner .
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 F20Inland RevenueF22are required to pay minimum contributions, the duty of the F20Inland Revenue to pay them shall cease as from a date determined in accordance with regulations F23made by the Secretary of State.
5
If the F20Inland RevenueF24pay an amount by way of minimum contributions which F25they are not required to pay, the F20Inland Revenue may recover it—
a
from the person to whom the F20Inland Revenue paid it, or
b
from any person in respect of whom the F20Inland Revenue paid it.
6
If the F20Inland RevenueF24pay in respect of an earner an amount by way of minimum contributions which the F20Inland RevenueF26are required to pay, but F27do not pay it to the trustees or managers of the earner’s chosen scheme, the may recover it from the person to whom the F20Inland Revenue paid it or from the earner.
F666A
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.
F287
In this section “prescribed” means prescribed by regulations made by the Secretary of State.
F768
In this section “the earner's chosen scheme” means the scheme which was immediately before F94the first abolition date the earner's chosen scheme in accordance with section 40 (as it had effect prior to that date).
F10140 Earner’s chosen scheme.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
41 Amount of minimum contributions.
F291
In relation to any tax week falling within a period for which the F30Inland Revenue are required to pay minimum contributions in respect of an earner, the amount of those contributions shall be an amount equal to the appropriate age-related percentage of so much of the earnings paid in that week (other than earnings in respect of contracted-out employment) as exceeds the current lower earnings limit but not F67the upper accrual point (or the prescribed equivalents if he is paid otherwise than weekly).
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Regulations F31made by the Secretary of State may make provision—
a
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, minimum contributions are payable in respect of them;
b
for the adjustment of the amount which would otherwise be payable by way of minimum contributions so as to avoid the payment of trivial or fractional amounts;
c
for the intervals at which, for the purposes of minimum contributions, payments of earnings are to be treated as made;
F32d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e
for this section to have effect in prescribed cases as if for any reference to a tax week there were substituted a reference to a F33. . .
f
as to the manner in which and time at which or period within which minimum contributions are to be made.
F344
In subsection (3) “prescribed” means prescribed by regulations made by the Secretary of State.
F845
For the purposes of this section “the appropriate age-related percentage”, in relation to a tax year beginning before F78the first abolition date, is the percentage (or percentages) specified as such for that tax year in an order made under section 41A (as it had effect prior to that date).
F8141A Alteration of rates of minimum contributions under section 41.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8741BF35 Money purchase and personal pension schemes: verification of ages
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Effect of entitlement to guaranteed minimum pensions on payment of social security benefits
42 Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.
1
Where for any period a person is entitled both—
a
b
to one or more guaranteed minimum pensions,
the weekly rate of the benefit mentioned in paragraph (a) shall for that period be reduced by an amount equal—
F38i
to that part of its additional pension which is attributable to earnings factors for any tax years ending before the principal appointed day,
ii
to the weekly rate of the pension mentioned in paragraph (b) (or, if there is more than one such pension, their aggregate weekly rates),
whichever is the less.
F392
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F403
Where for any period—
a
a person is entitled to one or more guaranteed minimum pensions; and
b
he is also entitled to long-term incapacity benefit under section 30A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992,
for that period an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions shall be deducted from any increase payable under regulations under section 30B(7) of that Act and he shall be entitled to such an increase only if there is a balance after the deduction and, if there is such a balance, at a weekly rate equal to it.
4
Where for any period—
a
a person is entitled to one or more guaranteed minimum pensions;
b
he is also entitled to a Category A retirement pension under section 44 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
c
the weekly rate of his pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period section 47 of that Act shall have effect as if the following subsection were substituted for subsection (3)—
3
In subsection (2) above “the relevant amount” means an amount equal to the aggregate of—
a
the additional pension; and
b
the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,
reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.
5
Where for any period—
a
a person is entitled to one or more guaranteed minimum pensions;
b
he is also entitled to a Category A retirement pension under section 44 of the M5Social Security Contributions and Benefits (Northern Ireland) Act 1992; and
c
the weekly rate of his Category A retirement pension does not include an additional pension such as is mentioned in subsection (3)(b) of that section,
for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under section 47(1) of that Act and the pensioner shall be entitled to an increase under that section only if there is a balance remaining after that deduction and, if there is such a balance, of an amount equal to it.
6
Where for any period—
a
a person is entitled to one or more guaranteed minimum pensions;
b
he is also entitled—
F41i
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ii
to a Category A retirement pension under section 44 of that Act; or
c
the weekly rate of the pension includes an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period paragraph 3 of Schedule 7 to that Act shall have effect as if the following sub-paragraph were substituted for sub-paragraph (3)—
3
In this paragraph “the relevant amount” means an amount equal to the aggregate of—
a
the additional pension; and
b
the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions,
reduced by the amount of any reduction in the weekly rate of the pension made by virtue of section 42(1) of the Pension Schemes (Northern Ireland) Act 1993.
7
Where for any period—
a
a person is entitled to one or more guaranteed minimum pensions;
b
he is also entitled to any of the pensions under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 mentioned in subsection (6)(b); and
c
the weekly rate of the pension does not include an additional pension such as is mentioned in section 44(3)(b) of that Act,
for that period the relevant amount shall be deducted from the amount that would otherwise be the increase under paragraph 3 of Schedule 7 to that Act and the beneficiary shall be entitled to an increase only if there is a balance after that deduction and, if there is such a balance, only to an amount equal to it.
8
In this section “the relevant amount” means an amount equal to the weekly rate or aggregate weekly rates of the guaranteed minimum pension or pensions—
F44a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
in the case of subsection (5), reduced by the amount of any reduction in the weekly rate of the Category A retirement pension made by virtue of subsection (1);
and references in this section to the weekly rate of a guaranteed minimum pension are references to that rate without any increase under section 11(1).
F459
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9310
In this section a reference to “additional pension” does not include any amount of additional pension attributable to units of additional pension.
11
For units of additional pension, see section 14A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
43 Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.
1
The reference in section 42(1) to a person entitled to a guaranteed minimum pension shall be construed as including a reference to a person so entitled by virtue of being the widower F63, surviving same sex spouseF74or surviving civil partner of an earner F70 in any case where he is entitled to a benefit other than a widowed parent's allowance F46... only if—
F71a
he is also entitled to a Category B retirement pension by virtue of the earner's contributions (or would be so entitled but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992); or
b
he is also entitled to a Category A retirement pension by virtue of F91 section 41(5) of that Act.
2
For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—
a
if its commencement had not been postponed, as mentioned in section 9(4); or
C2b
if there had not been made a transfer payment or transfer under regulations made by virtue of section 16 as a result of which—
i
he is no longer entitled to guaranteed minimum pensions under the scheme by which the transfer payment or transfer was made, and
ii
he has not become entitled to guaranteed minimum pensions under the scheme to which the transfer payment or transfer was made.
3
Where—
a
guaranteed minimum pensions provided for a member or the member’s F105widow, widower or surviving civil partner under a contracted-out scheme have been wholly or partly secured as mentioned in subsection (3) of section 15; and
b
either—
i
the transaction wholly or partly securing them was carried out before 1st January 1986 and discharged the trustees or managers of the scheme as mentioned in subsection (1) of that section; or
ii
it was carried out on or after that date without any of the requirements specified in subsection (5)(a) to (c) of that section being satisfied in relation to it and the scheme has been wound up; and
c
any company with which any relevant policy of insurance or annuity contract was taken out or entered into is unable to meet the liabilities under policies issued or securities given by it; and
d
the combined proceeds of—
i
any relevant policies and annuity contracts, and
ii
any cash sums paid or alternative arrangements made under the F61Financial Services Compensation Scheme,
are inadequate to provide the whole of the amount secured,
the member and the member’s F105widow, widower or surviving civil partner shall be treated for the purposes of section 42 as only entitled to such part (if any) of the member’s or, as the case may be, the member’s F73widow's, widower’s or surviving civil partner's guaranteed minimum pension as is provided by the proceeds mentioned in paragraph (d).
4
A policy or annuity is relevant for the purposes of subsection (3) if taking it out or entering into it constituted the transaction to which section 15 applies.
5
For the purposes of section 42 a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled—
a
if a lump sum had not been paid instead of that pension under provisions included in a scheme by virtue of section 17(1); or
b
if that pension had not been forfeited under provisions included in a scheme by virtue of section 17(2).
F476
For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for F89 section 10(2A) and any reduction under section 11A.
F487
For the purposes of section 42, a person shall be treated as entitled to any guaranteed minimum pension to which he would have been entitled but for any order under Article 315A of the Insolvency (Northern Ireland) Order 1989 (recovery of excessive pension contributions).
F958
For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which he would have been entitled but for the fact that the trustees or managers were discharged from their liability to provide that pension on the Board of the Pension Protection Fund assuming responsibility for the scheme.
F969
For the purposes of section 42, a person shall be treated as entitled to a guaranteed minimum pension to which, in the opinion of the Commissioners for Her Majesty's Revenue and Customs, he would have been entitled but for F64the amendment of a scheme so that it no longer contains the guaranteed minimum pension rulesF64GMP conversion (within the meaning given by section 20A(1)) in relation to the person .
10
Where the earner's accrued rights have been transferred after the amendment of the scheme, in making the calculation under subsection (9) the Commissioners shall assume the application of section 12(1) after the transfer.
11
In making the calculation under subsection (9) the Commissioners shall ignore any effect of the scheme being wound up.
F4944 Reduced benefits where minimum payments or minimum contributions paid.
1
Subject to subsection (3), this subsection applies where for any period—
a
minimum payments have been made in respect of an earner to an occupational pension scheme which is a money purchase contracted-out scheme in relation to the earner’s employment, or
b
minimum contributions have been paid in respect of an earner under section 39.
2
Where subsection (1) applies then, for the purposes of section 42—
a
the earner shall be treated, as from the date on which he reaches pensionable age, as entitled to a guaranteed minimum pension at a prescribed weekly rate arising from that period in that employment;
F50b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
and where subsection (1)(b) applies, paragraphs (a) to (c) of this subsection apply also for the purposes of F52section47(2) of the M6Social Security Contributions and Benefits (Northern Ireland) Act 1992 and paragraph 3(2) of Schedule 7 to that Act, but with the omission from paragraph (a) of the words “in that employment”.
3
Where the earner is a married woman or widow, subsection (1) shall not have effect by virtue of paragraph (a) of that subsection in relation to any period during which there is operative an election that her liability in respect of primary Class 1 contributions shall be a liability to contribute at a reduced rate.
4
The power to prescribe a rate conferred by subsection (2)(a) includes power to prescribe a nil rate.
F53 Effect of reduced contributions and rebates on social security benefits
S. 44A and cross-heading inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 137(1); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
44AF54 Additional pension and other benefits.
1
F103In 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 F60such 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).
C42
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) F55or (5A) of that Act.
F56Women, married women and widows
S. 45 substituted (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. III para. 12
F8545 Women, married women and widows.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 3 heading omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 3(b)