Paragraph 1 InterpretationI1

In this Schedule—

• “the 1992 Act” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992^f1;

• “the 1993 Act” means the Pension Schemes (Northern Ireland) Act 1993^f2;

• “the 1995 Order” means the Pensions (Northern Ireland) Order 1995^f3;

• “the 2004 Act” means the Finance Act 2004^f4; and

• “the 2005 Order” means the Pensions (Northern Ireland) Order 2005^f5.

In this Schedule, subject to sub-paragraphs (3) and (4), “occupational pension scheme” means an occupational pension scheme within the meaning of section 1(1) of the 1993 Act^f6.

In relation to rules, practices, actions and decisions identified at paragraph 7(a), “occupational pension scheme” means an occupational pension scheme within the meaning of section 1(1) of the 1993 Act under which only retirement benefit activities within the meaning of Article 232(4) of the 2005 Order are carried out.

In relation to rules, practices, actions and decisions identified at F1paragraphs 3A, 7(b), 9, 15A, 17 to 21, 23, 24, 25, 25A and 30 , “occupational pension scheme” means an occupational pension scheme within the meaning of either section 1(1) of the 1993 Act or section 150(5) of the 2004 Act.

In this Schedule, scheme means an occupational pension scheme, construed in accordance with sub-paragraphs (2) to (4).

In this Schedule, in relation to a scheme—

• F2“abolition date” means the day appointed for the commencement of section 13(1) of the Pensions Act (Northern Ireland) 2008;

• “active member” has the meaning given by Article 121(1) of the 1995 Order, but in paragraph 13 also includes an active member within the meaning of section 151(2) of the 2004 Act;

• F3“additional state retirement pension” means the additional pension in the Category A retirement pension within the meaning of sections 44 and 45 of the 1992 Act

• “age related benefit” means benefit provided from a scheme to a member—

  1. (a)

     on or following his retirement (including early retirement on grounds of ill health or otherwise),

  2. (b)

     on his reaching a particular age, or

  3. (c)

     on termination of his service in an employment;

• F4“basic state retirement pension” means the basic pension in the Category A retirement pension within the meaning of section 44 of the 1992 Act”;

• “block transfer” means a transfer in a single transaction or a series of transactions from a scheme of all the sums and assets held for the purposes of, or representing, or derived from—

  1. (a)

     all accrued rights under a scheme,

  2. (b)

     contracted-out rights, or

  3. (c)

     rights which are not contracted-out rights,

  relating to a period of continuous pensionable service (or pensionable service which is treated as continuous) or one or more of a number of separate periods of such pensionable service which relate to a member and at least one other member;

• F5“contracted-out rights” are such rights under, or derived from, an occupational pension scheme as fall within the following categories—

  1. (a)

     entitlement to payment of, or accrued rights to, guaranteed minimum pensions, or

  2. (b)

     section 5(2B) rights;

• “death benefit” means benefit payable from a F6scheme , in respect of a member, in consequence of his death;

• “deferred member” has the meaning given by Article 121(1) of the 1995 Order;

• “defined benefits arrangement” has the meaning given by section 152(6) of the 2004 Act, but the reference in that section to an arrangement shall be read as referring to an arrangement in respect of a member under a scheme as defined in section 1(1) of the 1993 Act rather than in respect of a member under a pension scheme as defined in section 150(1) of the 2004 Act;

• “dependant” means F7a widow, widower or surviving civil partner or a dependant as defined in the scheme rules;

• F8“early retirement pivot age” means, in relation to age related benefit provided under a scheme, an age specified in the scheme rules (or otherwise determined) as the earliest age at which entitlement arises—

  1. (a)

     without consent (whether of an employer, the trustees or managers of the scheme or otherwise), and

  2. (b)

     without an actuarial reduction,

  but disregarding any special provision as to early payment on grounds of ill health or otherwise;;

• “employer” has the meaning given by Article 2(2) of the 2005 Order;

• F9...

• “employment” includes any trade, business, profession, office or vocation, whether or not a person is employed in it under a contract of employment or is self-employed;

• F10“guaranteed minimum pension” has the meaning given in section 4(2) of the 1993 Act;

• “late retirement pivot age” means an age specified in the scheme rules F11(or otherwise determined) above which benefit becomes payable with actuarial enhancement;

• F12“lower earnings limit” means the amount specified for the tax year in question in regulations made under section 5(1)(a)(i) of the 1992 Act (earnings limits and thresholds for Class 1 contributions);

• “managers” has the meaning given by Article 121(1) of the 1995 Order;

• “member” means any active member, deferred member or pensioner member, but in paragraph 12 includes any active, deferred or pensioner member within the meaning of section 151(2) to (4) of the 2004 Act;

• F13...

• “money purchase arrangement” has the meaning given by section 152(2) of the 2004 Act, but the reference in that section to an arrangement shall be read as referring to an arrangement in respect of a member under a scheme as defined in section 1(1) of the 1993 Act rather than in respect of a member under a pension scheme as defined in section 150(1) of the 2004 Act;

• “non-discrimination rule” means the rule in paragraph 2(1);

• “normal pension age” has the meaning given by section 175 of the 1993 Act;

• “normal retirement age”, in relation to a member, means the age at which workers in the undertaking for which the member worked at the time of his retirement, and who held the same kind of position as the member held at his retirement, were normally required to retire;

• F14...^f7

• “pensionable pay” means that part of a member’s pay which counts as pensionable pay under the scheme rules;

• “pensionable service” has the meaning given by Article 121(1) of the 1995 Order^f8;

• “pensioner member” has the meaning given by Article 121(1) of the 1995 Order^f9; F15...

• “prospective member” means any person who, under the terms of his employment or the scheme rules or both—

  1. (a)

     is able, at his own option, to become a member of the scheme,

  2. (b)

     shall become so able if he continues in the same employment for a sufficient period of time,

  3. (c)

     shall be so admitted to it automatically unless he makes an election not to become a member, or

  4. (d)

     may be admitted to it subject to the consent of any person.

• F16“protected rights” has the meaning given in section 6 of 1993 Act F17as it had effect immediately prior to the abolition date ;

• “redundancy” means being dismissed by reason of redundancy for the purposes of the Employment Rights (Northern Ireland) Order 1996;

• “relevant transfer” has the meaning given in—

  1. (a)

     regulation 2(1) of the Transfer of Undertakings (Protection of Employment) Regulations 1981 (interpretation), or as the case may be,

  2. (b)

     regulation 2(1) of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (interpretation);

• “section 5(2B) rights” are—

  1. (a)

     rights to the payment of pensions and accrued rights to pensions (other than rights attributable to voluntary contributions) under a scheme contracted-out by virtue of section 5(2B) of the 1993 Act (requirements for certification of schemes: general), so far as attributable to an earner’s service in contracted-out employment on or after 6th April 1997, and

  2. (b)

     where a transfer payment has been made to such a scheme, any rights arising under the scheme as a consequence of that payment which are derived directly or indirectly from—

     1. (i)

        such rights as are referred to in paragraph (a) under another scheme contracted-out by virtue of section 5(2B) of the 1993 Act, or

     2. (ii)

        protected rights under another occupational pension scheme or under a personal pension scheme attributable to payments or contributions in respect of employment on or after 6th April 1997 F18where the transfer took place before the abolition date ; and

• “upper earnings limit” means the amount specified for the tax year in question in regulations made under section 5(1)(a)(iii) of the 1992 Act.

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

In this Schedule—

• “personal pension scheme” has the meaning given by section 1(1) of the 1993 Act;

• “registered pension scheme” has the meaning given by section 150(2) of the 2004 Act; and

Any term used in regulation 12 (pension schemes) shall have the same meaning in that regulation as it has in this Schedule F20and “occupational pension scheme” shall mean an occupational pension scheme within the meaning of either section 1(1) of the 1993 Act or section 150(5) of the 2004 Act .