{
  "url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008/section-16",
  "json_url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008/section-16.json",
  "legislation": "nia/2008/13",
  "legislation_title": "Pensions (No. 2) Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/pensions-no-2-act-northern-ireland-2008",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Qualifying schemes",
  "text": "(1) A pension scheme is a qualifying scheme in relation to a jobholder (J) if—\n(a) it is an occupational pension scheme or a personal pension scheme,\n(b) it is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and\n(c) while J is an active member, the scheme satisfies the quality requirement in relation to J.\n(2) The Department may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.\n(3) The Department may by regulations provide that a scheme is not a qualifying scheme in relation to J if—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or\n(c) the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.\n(3A) See also paragraphs1(4) and 2(4) of Schedule 18 to the Pensions Act (Northern Ireland) 2015, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 16(3)(a) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 16(3)(aa) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 16(3)(ab) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(2); S.R. 2015/307, art. 2(1)(n)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 16(3A) inserted (16.7.2015) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(3); S.R. 2015/307, art. 2(1)(n)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 16(4)(5) omitted (16.7.2015) by virtue of Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(1), Sch. 18 para. 11(4); S.R. 2015/307, art. 2(1)(n)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 16 partly in force; s. 16 in force for certain purposes at Royal Assent see s. 118(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 16 in operation at 30.6.2012 in so far as not already in operation by S.R. 2012/266, art. 2, Sch. Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/13/section/16",
    "retrieved_at": "2026-10-29T20:21:20.497944+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."
}