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Pension Schemes (Northern Ireland) Act 1993 in England

1993 c. 49 · Enacted 5 November 1993 · Extends to United Kingdom

Not fully up to date. 70 changes made by later legislation have not yet been written into this text, which is revised to 31 July 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 142(1)(c)(d)words repealedChild Support, Pensions and Social Security Act (Northern Ireland) 2000 Sch. 9 Pt. 3(3)
s. 147(1)(a)word repealedChild Support, Pensions and Social Security Act (Northern Ireland) 2000 Sch. 9 Pt. 3(3)
s. 142(3A)repealedChild Support, Pensions and Social Security Act (Northern Ireland) 2000 Sch. 9 Pt. 3(3)
Sch. 7 para. 33repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
s. 42(3)repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
s. 172(1)(za)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 56(2)(a) Sch. 6 Pt. 7
s. 176(4)word repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 57(3) Sch. 6 Pt. 7
s. 176(1)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 57(2) Sch. 6 Pt. 7
s. 172(7)(a)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 56(3) Sch. 6 Pt. 7
s. 38ArepealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 50 Sch. 6 Pt. 7
s. 39repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 51 Sch. 6 Pt. 7
s. 41repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 52 Sch. 6 Pt. 7
s. 160(2)(b)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 55 Sch. 6 Pt. 7
s. 172(1)(a)repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 56(2)(b) Sch. 6 Pt. 7
s. 16(3)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 47 Sch. 6 Pt. 7
s. 36(b)repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 49 Sch. 6 Pt. 7
s. 161(2)(b)words insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 21
s. 163(4)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 22(1)
s. 170AinsertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 9 para. 1
s. 43 headingwords addedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 17(2)
s. 42(1A) (1B)insertedPensions (No. 2) Act (Northern Ireland) 2008 s. 82(2)
s. 42(6)words insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 16(2)
s. 42AinsertedPensions (No. 2) Act (Northern Ireland) 2008 s. 82(3)
s. 43(2) (3)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 17(3)
s. 43(5)-(9)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 17(3)
s. 44(2)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 18
s. 45(b)word insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 19
s. 160(5)word insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 20
s. 42A headingwords substitutedPensions Act (Northern Ireland) 2012 Sch. 3 para. 8(b)
s. 42A(1)(c)words substitutedPensions Act (Northern Ireland) 2012 Sch. 3 para. 8(a)
s. 42(1A)words substitutedPensions Act (Northern Ireland) 2012 Sch. 3 para. 7
s. 97AI(7)(b)(viii)insertedPensions Act (Northern Ireland) 2015 Sch. 17 para. 19(4)(b)
s. 97AI(7)(a)(x)insertedPensions Act (Northern Ireland) 2015 Sch. 17 para. 19(4)(a)
s. 81AinsertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 5
s. 66(1)words insertedPension Schemes Act (Northern Ireland) 2016 s. 39(3)(a)
s. 66(1)words omittedPension Schemes Act (Northern Ireland) 2016 s. 39(3)(b)
s. 67(1)(aa)substitutedPension Schemes Act (Northern Ireland) 2016 s. 39(2)(a)
s. 109(4)(4A)substituted for s. 109(4)Pension Schemes Act (Northern Ireland) 2016 s. 38(5)
s. 109(5)words substitutedPension Schemes Act (Northern Ireland) 2016 s. 38(6)
s. 109(2)omittedPension Schemes Act (Northern Ireland) 2016 s. 38(3)
s. 109(9)words substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 3
s. 120(3A)substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 4
s. 176(1)words insertedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 5(2)
s. 176(1)words omittedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 5(3)
s. 181(2)word insertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 7
Sch. 2 para. 3AomittedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 9
Sch. 2 para. 4omittedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 9
Sch. 2 para. 5(1)words substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 10
Sch. 2 para. A1insertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 8
s. 67(1A)insertedPension Schemes Act (Northern Ireland) 2016 s. 39(2)(b)
s. 67(7)-(10)substituted for s. 67(7)-(11)Pension Schemes Act (Northern Ireland) 2016 s. 39(4)
s. 70(3)words insertedPension Schemes Act (Northern Ireland) 2016 s. 39(5)
s. 70(4)words insertedPension Schemes Act (Northern Ireland) 2016 s. 39(5)
s. 78AinsertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 2
s. 79(1A)-(1AC)substituted for s. 79(1A)Pension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 3
s. 79(4)(a)substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 2
s. 80-80Fsubstituted for s. 80Pension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 4
s. 82A 82BinsertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 6
s. 109(1)words substitutedPension Schemes Act (Northern Ireland) 2016 s. 38(2)(a)
s. 109(1)(ca)words omittedPension Schemes Act (Northern Ireland) 2016 s. 38(2)(b)
s. 32repealedThe Pensions (Northern Ireland) Order 1995 Sch. 3 para. 31 Sch. 5 Pt. 3
s. 31repealedThe Pensions (Northern Ireland) Order 1995 Sch. 3 para. 31 Sch. 5 Pt. 3
s. 127(b)words repealedThe Pensions (Northern Ireland) Order 2005 Sch. 11
s. 30(1)(a)(ii)words repealedThe Pensions (Northern Ireland) Order 2005 Sch. 11
Actpower to modify conferredThe Pensions (Northern Ireland) Order 2005 art. 281(3)(a)(i)
s. 142(6A)insertedThe Pensions (Northern Ireland) Order 2005 Sch. 10 para. 19(b)
s. 141(4)(5)addedThe Pensions (Northern Ireland) Order 2005 art. 251
specified provision(s)savings for effects of 2015 c. 5 (N.I.), Sch. 13Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016 art. 2
specified provision(s)amendment to savings in S.R. 2016/106 for effects of 2015 c. 5 (N.I.), Sch. 13Pensions (2015 Act) (Contributions Equivalent Premium) (Consequential Provision) and (Savings) 2016 art. 5
s. 97E(1)(b)words insertedCivil Partnership Act 2004 Sch. 29 para. 93

Contents

  1. Registration of schemes
  2. 3AMeaning of the first abolition date” and the second abolition date”
  3. 3BMeaning of “contracted-out scheme” and “appropriate scheme” etc.
  4. General requirements for certification
  5. Requirements for certification of occupational pension schemes applying from the principal appointed day
  6. 8CTransfer, commutation, etc.
  7. 8DEntitlement to benefit.
  8. 8EFormer salary related contracted-out schemes to comply with GMP requirements
  9. 11AReduction of guaranteed minimum in consequence of pension debit.
  10. 14Treatment of insignificant amounts.
  11. 20CActuarial equivalence
  12. 20EProcedural requirements
  13. 20GPowers to amend schemes
  14. 20HEnforcement of GMP conversion conditions
  15. Cancellation, variation, surrender and refusal of certificates
  16. 33ATransfer of liabilities etc.: schemes contracted-out on or after 6 April 1997
  17. 34ARegulations about relevant gender change cases
  18. Preliminary
  19. Effect of entitlement to guaranteed minimum pensions on payment of social security benefits
  20. Effect of reduced contributions and rebates on social security benefits
  21. Chapter III: Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums
  22. Approval of arrangements for schemes ceasing to be certified
  23. Supervision of formerly certified schemes
  24. 64CReserve powers in relation to non-complying schemes. Repealed
  25. 64DPower to control transfer or discharge of liability. Repealed
  26. 65Scope of Chapter I: the preservation requirements.
  27. 70Computation of short service benefit.
  28. 71Credits.
  29. 72Pension increases.
  30. 77Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.
  31. 82Supplementary provisions.
  32. 87Special provision where employment continues after it ceases to be contracted-out by reference to scheme.
  33. 88Supplementary provisions.
  34. Part 4ZA: TRANSFERS AND CONTRIBUTION REFUNDS
  35. 93ADesignation of funded public service defined benefits schemes
  36. 93BReduction of cash equivalents in case of section 93A designated schemes
  37. 95ATrustees' further duties: collective money purchase benefits
  38. 96AProhibition on excluding future accruals etc
  39. 96CMeaning of “normal pension age” in this Chapter
  40. 96DInterpretation of Chapter
  41. 97Supplementary provisions.
  42. 97ABRight to cash transfer sum and contribution refund
  43. 97ACNotification of right to cash transfer sum or contribution refund
  44. 97ADExercise of right under section 97AB
  45. 97AEPermitted ways of using cash transfer sum
  46. 97AFCalculation of cash transfer sum and contribution refund
  47. 97AGDuties of trustees or managers following exercise of right
  48. 97AHPowers of trustees or managers where right not exercised
  49. Chapter I: PENSION CREDIT BENEFIT UNDER OCCUPATIONAL SCHEMES
  50. 97AScope of Chapter I.
  51. 97DForm of pension credit benefit and its alternatives.
  52. 97ICalculation of cash equivalents.
  53. 97KWithdrawal of transfer notice.
  54. 97LVariation of the amount required to be used.
  55. 97NMatters to be disregarded in calculations.
  56. 97OService of notices.
  57. Chapter I: Pensions under Final Salary Schemes, etc.
  58. Chapter II: Guaranteed Minimum Pensions
  59. 109BOccupational pension schemes: requirements to refer members to guidance etc
  60. 113Regulations as to form and content of advertisements.
  61. Chapter I: Independent Trustees
  62. Chapter II: Payment by the Department of Unpaid Scheme Contributions
  63. 121Certification of amounts payable under s. 120 by insolvency officers.
  64. 122Complaint to industrial tribunal.
  65. Chapter III: Priority in Bankruptcy
  66. 124Priority in bankruptcy, etc.
  67. 127Relationship of preservation requirements and scheme rules.
  68. Modification
  69. Winding up
  70. 147AInterest on late payment of benefit.
  71. 148Power to apply county court rules.
  72. Modification powers
  73. 153Power of Department to obtain information in connection with applications under s. 120.
  74. 156Terms of contracts of service or schemes restricting choice to be void.
  75. 158Removal of restrictions on friendly societies’ pension business.
  76. Special classes of earner
  77. Reciprocity with other countries
  78. Application of provisions relating to social security administration
  79. 166AReports by Inland Revenue.
  80. 175Normal pension age.
  81. Subordinate legislation, etc.
  82. Supplemental provisions
  83. 182Repeals.
  84. 183Transitional provisions and savings.
  85. 184Prospective and c183.onsequential amendments.
  86. 185Transitory modifications.
  87. 186Short title, commencement and extent.
  88. Part I: Occupational Pension Schemes
  89. General regulations: beginning and ending of employment
  90. 1Paragraph 1
  91. Power to modify Part III, etc.
  92. Schemes covering different employers
  93. Special provisions for certain public service pension schemes
  94. Incidental matters
  95. 8Paragraph 8
  96. The final salary method
  97. The revaluation percentage and the appropriate revaluation percentage
  98. 2AParagraph 2A
  99. The average salary method
  100. 3Paragraph 3
  101. The cash balance method
  102. 3AParagraph 3A
  103. The flat rate method
  104. 4Paragraph 4
  105. The money purchase method
  106. 5Paragraph 5
  107. Earner’s contributions to occupational pension scheme
  108. 1Paragraph 1
  109. Employer’s contributions to occupational pension scheme
  110. State scheme premiums
  111. Interpretation
  112. IGeneral
  113. IIProvisions Relating to Equal Access
  114. IIISubordinate Legislation Revoked
  115. Part I: General Provisions
  116. 1Paragraph 1
  117. 2Paragraph 2
  118. 3Paragraph 3
  119. 4Paragraph 4
  120. 5Paragraph 5
  121. 6Paragraph 6
  122. Part II: Specific Provisions
  123. Contracting-out requirements for schemes providing guaranteed minimum pensions
  124. 7Paragraph 7
  125. 8Paragraph 8
  126. 9Paragraph 9
  127. 10Paragraph 10
  128. Overriding effect of certain requirements for existing contracted-out and appropriate schemes
  129. 12Paragraph 12
  130. Transactions discharging trustees
  131. 13Paragraph 13
  132. Contributions equivalent premiums: earnings before 1987-88
  133. Preservation
  134. 15Paragraph 15
  135. Anti-franking
  136. 16Paragraph 16
  137. Modifications in consequence of making of Part II of the Social Security (Northern Ireland) Order 1986
  138. 17Paragraph 17
  139. Savings for statutory rules
  140. 18Paragraph 18
  141. Provisions contained in Act by virtue of statutory rules
  142. 19Paragraph 19
  143. Saving for application of general provisions relating to social security
  144. 20Paragraph 20
  145. Saving for Article 9 of the Social Security (Northern Ireland) Order 1986
  146. 21Paragraph 21
  147. The Equal Pay Act (Northern Ireland) 1970 (c. 32)
  148. The Social Security (Northern Ireland) Order 1989 (N.I. 13)
  149. 2Paragraph 2
  150. This Act
  151. Schedule 7: Consequential Amendments
  152. 1Paragraph 1
  153. 2Paragraph 2
  154. 3Paragraph 3
  155. 4Paragraph 4
  156. 5Paragraph 5
  157. 6Paragraph 6
  158. 7Paragraph 7
  159. 11Paragraph 11
  160. 12Paragraph 12
  161. 13Paragraph 13
  162. 14Paragraph 14
  163. 15Paragraph 15
  164. 16Paragraph 16
  165. 17Paragraph 17
  166. 18Paragraph 18
  167. 19Paragraph 19
  168. 21Paragraph 21
  169. The Income and Corporation Taxes Act 1988 (c. 1)
  170. 22Paragraph 22 Repealed
  171. 23Paragraph 23
  172. The Finance Act 1989 (c. 26)
  173. 24Paragraph 24
  174. 25Paragraph 25
  175. 27Paragraph 27
  176. 30Paragraph 30
  177. 31Paragraph 31
  178. 32Paragraph 32
  179. 33Paragraph 33
  180. 37Paragraph 37
  181. 40Paragraph 40 Not yet in force
  182. 41Paragraph 41
  183. 42Paragraph 42
  184. 44Paragraph 44
  185. Rule against perpetuities
  186. 2Paragraph 2
  187. Limited price indexation
  188. Guaranteed minimum for married women and widows paying reduced rate contributions
  189. Courts and legal services
  190. Judicial pensions (Northern Ireland)
  191. Friendly societies
  192. 7Paragraph 7
  193. Judicial pensions
  194. TABLE OF DERIVATIONS
  195. 1Notes:
  196. 2Paragraph 2
  197. 3Paragraph 3
  198. 4Paragraph 4
  199. 5Paragraph 5