# Pension Schemes (Northern Ireland) Act 1993, Section 59: Further provisions concerning calculations relating to premiums.

Extent: N.I.

(1) The following amounts shall be certified by the Inland Revenue—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the sum of the amounts specified in section 54(4);
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) the amount mentioned in section 57(2).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) If the Inland Revenue—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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,
then the Inland Revenue may for that purpose—
(i) compute, in such manner as they think fit, an amount which shall be regarded as the amount of those earnings; or
(ii) take their amount to be such sum as they may specify in the particular case,
. . ..
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) For the purposes of subsection (1) the Inland Revenue may make such adjustments as they think necessary for avoiding fractional amounts.

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Source: https://www.legislation.gov.uk/ukpga/1993/49/section/59 (the official version)
Page: https://openlegislation.uk/pension-schemes-northern-ireland-act-1993/section-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.