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SCHEDULES

SCHEDULE 1N.I. Certification Regulations

Part IN.I. Occupational Pension Schemes

Special provisions for certain public service pension schemesN.I.

7[F1(1)In relation to employments of any class to which this paragraph applies, the [F2the Department, or as the case may be, the Secretary of State] may by regulations—N.I.

(a)direct that elections with a view to the issue, variation or surrender of contracting-out certificates shall be made and revoked by [F3the Inland Revenue] instead of by the employer;

(b)make provision for other things which by or under the provisions mentioned in paragraph 4(1) are required or authorised to be done by or to an employer to be done instead by or to [F3the Inland Revenue];

(c)make provision for treating any employments of the class in question as employments under a single employer different from the employer in any other employment;

(d)make provision for the recovery by [F3the Inland Revenue] of any state scheme premium from any person where it has been paid by that department instead of by that person.

(2)Subject to sub-paragraphs (3) and (4), the employments in which a person’s service qualifies him for benefit under any of Articles 9 to 12 of the M1Superannuation (Northern Ireland) Order 1972 shall constitute a class to which this paragraph applies.

(3)Where service in any employment would qualify a person as aforesaid under any of the enactments specified in sub-paragraph (2) but for regulations having effect under that Order of 1972 which allow arrangements made in connection with a previous employment to continue in force, the employment shall be treated for the purposes of this paragraph as falling within the class to which that enactment relates and as not falling within any other class to which this paragraph applies.

(4)Where a local Act contains a provision for the payment of benefits in respect of service which but for the provision would qualify a person for such benefits under the enactments specified in sub-paragraph (2), that provision shall be deemed to be included among the enactments so specified.

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Sch. 1 paras. 6-8 omitted (6.4.2016) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 45(4) (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(1)(2))

F2Words in Sch. 1 para. 7(1) 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. 77(6)(a)(i); S.R. 1999/149, art. 2(c), Sch. 2

F3Words in Sch. 1 para. 7(1)(a)(b)(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. 77(6)(a)(ii); S.R. 1999/149, art. 2(c), Sch. 2

F4Sch. 1 para. 7(5) omitted (24.3.1999 for certain purposes and otherwise 1.4.1999) by virtue of S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(6)(b); S.R. 1999/149, art. 2(c), Sch. 2 and repealed (1.4.1999) by S.I. 1999/671, arts. 1(3), 24(3), Sch. 9 Pt. I; S.R. 1999/149, art. 2(c), Sch. 2

Marginal Citations