{
  "url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/section-59",
  "json_url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/section-59.json",
  "legislation": "ukpga/1993/49",
  "legislation_title": "Pension Schemes (Northern Ireland) Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-northern-ireland-act-1993",
  "path": "section/59",
  "kind": "section",
  "number": "59",
  "heading": "Further provisions concerning calculations relating to premiums.",
  "text": "(1) The following amounts shall be certified by the Inland Revenue—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the sum of the amounts specified in section 54(4);\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) the amount mentioned in section 57(2).\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) If the Inland Revenue—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) are satisfied that records of earnings relevant for determining the amount mentioned in section 54(4) have not been maintained or retained or are otherwise unobtainable,\nthen the Inland Revenue may for that purpose—\n(i) compute, in such manner as they think fit, an amount which shall be regarded as the amount of those earnings; or\n(ii) take their amount to be such sum as they may specify in the particular case,\n. . ..\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) For the purposes of subsection (1) the Inland Revenue may make such adjustments as they think necessary for avoiding fractional amounts.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 51-64 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 37 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(7A) and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))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 59(1)(a) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 49(a)(i), Sch. 5 Pt.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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 59 modified (6.4.1997) by S.R. 1997/192, art. 4(2) (with art. 9)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/49/section/59",
    "retrieved_at": "2026-10-29T09:34:31.493981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}