# The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012, Article 31: Amendment of the Pension Schemes Act


(1) The Pension Schemes Act is amended in accordance with paragraphs (2) to (7).
(2) In section 16(3) (transfer of accrued rights) omit “and sections 27 and 29”.
(3) Omit section 29 (tax requirements to prevail over certification requirements).
(4) In section 38A (reduced rates of Class 1 contributions, and rebates)—
(a) in subsection (3) for “trustees or managers of the scheme” substitute “earner”;
(b) for subsection (5A) substitute—
“(5A) Where a payment under subsection (3) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.”.
(5) In section 39 (payment of minimum contributions to personal pension schemes)—
(a) in subsection (2) for “trustees or managers of the earner’s chosen scheme” substitute “earner”;
(b) for subsection (6A) substitute—
“(6A) Where a payment under subsection (1) is due in respect of an earner, HMRC are not required to make the payment if they determine that the cost to them of administering the payment would exceed the amount of the payment.”.
(6) In section 160(2) (Crown employment) omit paragraph (a).
(7) In section 176(4) (general interpretation) omit “27,”.

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Source: https://www.legislation.gov.uk/nisr/2012/124/article/31 (the official version)
Page: https://openlegislation.uk/pensions-2008-no-2-act-abolition-of-protected-rights-consequential-provisions-order-northern-ireland-2012/article-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.