C1C4 Part IIIF13F14Schemes that were contracted-out etc. and Effects on Members’ State Scheme Rights ...

Annotations:
Amendments (Textual)
F13

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)

F14

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)

Modifications etc. (not altering text)
C1

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 III Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums

State scheme premiums

C259 Further provisions concerning calculations relating to premiums.

F121

The following amounts shall be certified by the F1Inland Revenue—

F2a

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

F3b

the sum of the amounts specified in section 54(4);

c

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

C3d

the amount mentioned in section 57(2).

F42

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

3

If the F1Inland Revenue—

F5a

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

b

F6are satisfied that records of earnings relevant for determining the amount mentioned in F7section 54(4) have not been maintained or retained or are otherwise unobtainable,

then the F1Inland Revenue may for that purpose—

i

compute, in such manner as F8they think fit, an amount which shall be regarded as the amount of those earnings; or

ii

take their amount to be such sum as F9they may specify in the particular case,

F10. . ..

F114

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

5

For the purposes of subsection (1) the F1Inland Revenue may make such adjustments as F8they think necessary for avoiding fractional amounts.