# The Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016, Note: Explanatory note


(This note is not part of the Order)
This Order saves certain provisions of Part 3 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) (“the 1993 Act”) repealed by Schedule 13 to the Pensions Act (Northern Ireland) 2015 which abolishes contracting-out for salary related schemes.
Article 2(1), (2) and (5) saves, for 3 years from the second abolition date, those provisions of the 1993 Act which relate to certification of contracted-out schemes, cancellation of certificates, the national insurance rebate, the Commissioners for Her Majesty's Revenue and Customs' (“HMRC”) supervision of contracted-out schemes and state scheme premiums, in order to require or allow schemes and HMRC to carry out necessary tasks relating to a period of contracted-out employment which occurred before the second abolition date.
Article 2(3) saves sections 8A to 8D of the 1993 Act in relation to a former salary related contracted-out scheme which operates a reference scheme minimum benefit which is defined by reference to section 8B of the 1993 Act.
Article 2(4) saves section 12(2) of the 1993 Act in relation to an earner whose service in contracted-out employment ended before the second abolition date.
Article 2(5) saves section 46 of the 1993 Act for a period of 3 years in relation to salary related contracted-out schemes that ceased to be such schemes before the second abolition date.
Article 2(6) and (7) saves sections 51 to 64 of the 1993 Act to allow a contributions equivalent premium to be paid after 6th April 2019 in circumstances where the scheme entered an assessment period in relation to the Board of the Pension Protection Fund before the second abolition date and the assessment period continued beyond 6th April 2019.
Article 2(8) saves section 83(1)(a) of the 1993 Act in relation to an earner whose service in contracted-out employment ended before the second abolition date.
An assessment of the impact of this legislation is included in the Regulatory Impact Assessment which accompanied the Pensions Act (Northern Ireland) 2015, a copy of which has been laid in the Business Office and the Library of the Northern Ireland Assembly. Copies of that Assessment are available from the Department for Social Development, Social Security Policy and Legislation Division, Level 1, James House, 2-4 Cromac Avenue, Gasworks Business Park, Ormeau Road, Belfast BT7 2JA or from the website: https://www.dsdni.gov.uk/articles/pension-information.

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Source: https://www.legislation.gov.uk/nisr/2016/106/note (the official version)
Page: https://openlegislation.uk/pensions-2015-act-savings-order-northern-ireland-2016/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.