# The National Employment Savings Trust Order 2010, Article 23: Annual contribution limit: meaning of contributions


(1) For the purposes of counting towards the annual contribution limit in article 22, “contributions” means any contributions made by, or on behalf or in respect of, a member of the Scheme and in particular—
(a) contributions made to the Scheme by a participating employer, on behalf or in respect of a member of the Scheme, which satisfy the quality requirement for a money purchase scheme (“minimum contributions”)–
(i) in Great Britain, under section 20 of the Act; or
(ii) in Northern Ireland, under section 20 of the NI Act; and
(b) any additional contributions in excess of those made under sub-paragraph (a), made to the Scheme in relation to a member of the Scheme which are more than 8% of the amount of the member’s qualifying earnings in the relevant pay reference period.
(2) But for the same purposes “contributions” do not include—
(a) a cash transfer sum–
(i) in Great Britain, within the meaning of section 101AB(3) of the Pension Schemes Act 1993, used in the way described in section 101AE(2)(a) of that Act; or
(ii) in Northern Ireland, within the meaning of section 97AB(3) of the Pension Schemes (Northern Ireland) Act 1993, used in the way described in section 97AE(2)(a) of that Act;
(b) the discharge by the trustees or managers of a scheme of their liability in respect of a pension credit–
(i) in Great Britain, to which Schedule 5 to the 1999 Act applies; or
(ii) in Northern Ireland, to which Schedule 5 to the 1999 Order applies,
by taking the action specified in paragraph (3);
(c) any other transfer of any sum held for the purposes of, or representing accrued rights under, a pension scheme so as to become held for the purposes of, or to represent rights under, the Scheme;
(d) any payment of contributions refunded–
(i) in Great Britain, in accordance with requirements prescribed under section 8(2)(b) of the Act; or
(ii) in Northern Ireland, in accordance with requirements prescribed under section 8(2)(b) of the NI Act;
(e) any payment of contributions made pursuant to a compliance notice issued to a person–
(i) in Great Britain, under section 35 of the Act; or
(ii) in Northern Ireland, under section 35 of the NI Act,
where the appropriate date to which that notice relates is not in the same tax year as that in which the payment of contributions pursuant to the notice takes place;
(f) any payment of contributions made pursuant to an unpaid contributions notice–
(i) in Great Britain, issued to an employer under section 37 of the Act; or
(ii) in Northern Ireland, issued to an employer under section 37 of the NI Act,
where the appropriate date to which that notice relates is not in the same tax year as that in which the payment of contributions pursuant to the notice takes place;
(g) any payment of contributions made pursuant to a third party compliance notice issued under–
(i) in Great Britain, section 36 of the Act; or
(ii) in Northern Ireland, section 36 of the NI Act,
where the payment of contributions under that notice is not in the same tax year in which those contributions were first payable;
(h) any contributions payable by a participating employer under any provision of–
(i) in Great Britain, Chapter 1 of Part 1 of the Act; or
(ii) in Northern Ireland, Chapter 1 of Part 1 of the NI Act,
where the contributions are not paid in the same tax year in which those contributions were first payable;
(i) any contributions not made to the Scheme on or before the due date, where the tax year in which that due date falls has already ended, unless the Trustee determines otherwise;
(j) any payments made in error which are refunded by the Scheme;
(k) any contributions which are refunded under article 24 in respect of the same tax year in which those contributions were made; or
(l) any sum which exceeded the annual contribution limit as a result of the member of the Scheme being in multiple employment within the meaning of article 26, provided that such sum consists of contributions made by a participating employer either on behalf or in respect of that member of the Scheme.
(3) For the purposes of paragraph (2)(b), the specified action is–
(a) conferring appropriate rights under that scheme on a person entitled to the credit; or
(b) paying the amount of the credit to the person responsible for a qualifying arrangement with a view to acquiring rights under that arrangement for the person entitled to the credit.
(4) In this article—
(a) “appropriate date” has the same meaning–
(i) in Great Britain, as in section 38(5) of the Act; or
(ii) in Northern Ireland, as in section 38(5) of the NI Act;
(b) “due date” means the date on or before which payment of a contribution is to be made; and
(c) “relevant pay reference period” has the meaning given in regulations made under–
(i) in Great Britain, section 15(1) of the Act; or
(ii) in Northern Ireland, section 15(1) of the NI Act.

---
Source: https://www.legislation.gov.uk/ukdsi/2010/9780111490495/article/23 (the official version)
Page: https://openlegislation.uk/draft-national-employment-savings-trust-order-2010/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.