Pension Schemes (Northern Ireland) Act 1993 (c. 49)

Part III N.I. F1 [F2 Schemes that were contracted-out etc.] and Effects on Members’ State Scheme Rights ...

Textual Amendments

F1 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)

F2 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

C2 Pt. 3 modified (24.7.2014) by The Pensions (2012 Act) (Transitional, Consequential and Supplementary Provisions) Regulations (Northern Ireland) 2014 (S.R. 2014/204), regs. 1(1), 6(2)

Chapter III N.I. Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums

State scheme premiums N.I.

59 Further provisions concerning calculations relating to premiums. N.I.

[F3 (1) The following amounts shall be certified by the [F4 Inland Revenue]—

F5 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6 (b) the sum of the amounts specified in section 54(4);]

(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) the amount mentioned in section 57(2).

F7 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) If the [F4 Inland Revenue]—

F8 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) [F9 are satisfied] that records of earnings relevant for determining the amount mentioned in [F10 section 54(4)] have not been maintained or retained or are otherwise unobtainable,

then the [F4 Inland Revenue] may for that purpose—

(i) compute, in such manner as [F11 they think] fit, an amount which shall be regarded as the amount of those earnings; or

(ii) take their amount to be such sum as [F12 they may] specify in the particular case,

F13 . . ..

F14 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of subsection (1) the [F4 Inland Revenue] may make such adjustments as [F11 they think] necessary for avoiding fractional amounts.]

Textual Amendments

F3 Ss. 51-64 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 37 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(7A) and with further savings in art. 2(6)(7)(7B)-(7F) (as amended by S.R. 2016/162, arts. 1, 5))

F4 Words in s. 59(1)(3)(5) 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. 67(2); S.R. 1999/149, art. 2(c), Sch. 2

F5 S. 59(1)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(a)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F6 S. 59(1)(b) substituted (28.7.2000 with effect as mentioned in Sch. 5 Pt. I para. 6(4) of the amending Act) by 2000 c. 19, s. 56, Sch. 5 Pt. I para. 6(3) (with s. 83(6))

F7 S. 59(2) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(b), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F8 S. 59(3)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(c)(i), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F9 Words in s. 59(3) 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. 67(3); S.R. 1999/149, art. 2(c), Sch. 2

F10 Words in s. 59(3)(b) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(ii); S.R. 1997/192, art. 2(b)

F11 Words in s. 59(3)(5) 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. 67(3)(4); S.R. 1999/149, art. 2(c), Sch. 2

F12 Words in s. 59(3) 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. 67(3); S.R. 1999/149, art. 2(c), Sch. 2

F13 Words in s. 59(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(c)(iii), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F14 S. 59(4) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 49(d), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Modifications etc. (not altering text)

C3 S. 59 modified (6.4.1997) by S.R. 1997/192, art. 4(2) (with art. 9)

C4 S. 59(1)(d) excluded (6.4.2016) by The Occupational Pension Schemes (Schemes that were Contracted-out) (No.2) Regulations 2015 (S.I. 2015/1677), regs. 1(2)(b), 41(4)