Paragraph 31 Contributions by employersI1
Northern Ireland
Different rates of contributions by an employer F1to a personal pension scheme according to the age of the workers in respect of whom the contributions are made where the aim in setting the different rates is—
to equalise the F2amount of age related benefit, derived from contributions made each year by the employer, to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes, or
to make more nearly equal the amount of the age related benefit, derived from contributions made each year by the employer, to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes.
Annotations
Textual amendments
- F1
Words in Sch. 1 para. 31 inserted (1.12.2006) by The Employment Equality (Age) (Amendment No. 2) Regulations (Northern Ireland) 2006 (S.R. 2006/453), regs. 1(1), 2(3)(r)(i)
- F2
Words in Sch. 1 para. 31(a) substituted (1.12.2006) by The Employment Equality (Age) (Amendment No. 2) Regulations (Northern Ireland) 2006 (S.R. 2006/453), regs. 1(1), 2(3)(r)(ii)
- F3
Sch. 1 para. 31(b) substituted (1.12.2006) by The Employment Equality (Age) (Amendment No. 2) Regulations (Northern Ireland) 2006 (S.R. 2006/453), regs. 1(1), 2(3)(r)(iii)
Commencement
- I1
Sch. 1 para. 31 in operation at 1.10.2006, see reg. 1(1)
Notes on Schedule 1
Commencement
- I1
Sch. 1 para. 13 in operation at 1.12.2006, see reg. 1(1)