Regulation 2 Prescribed schemesI1

Northern Ireland

F1(1)

For the purposes of Articles 34(1)(b) and 48(1)(b) (schemes to which Articles 34 (contribution notices) and 48 (restoration orders) do not apply), a prescribed scheme or a scheme of a prescribed description is –

F2(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

a public service pension scheme under the provisions of which there is no requirement for assets related to the intended rate or amount of benefit under the scheme to be set aside in advance (disregarding requirements relating to voluntary contributions);

(c)

a scheme which is made under Article 9 of the Superannuation (Northern Ireland) Order 1972^f1 (superannuation of persons employed in local government service, etc.) and which provides pensions to persons mentioned in paragraph (1)(a) of that Article;

(d)

a scheme which is established under section 48 of the Northern Ireland Act 1998^f2 (pensions of members), or which was established under Part II of the Ministerial Salaries and Members' Pensions Act (Northern Ireland) 1965^f3 or Article 3 of the Assembly Pensions (Northern Ireland) Order 1976^f4;

(e)

a scheme in respect of which a relevant public authority has given a guarantee or made any other arrangements for the purpose of securing that the assets of the scheme are sufficient to meet its liabilities;

(f)

a scheme which provides relevant benefits within the meaning of section 612(1) of the 1988 Act (interpretation) but F3which –

(i)

has never been a tax approved scheme or registered for tax purposes, and

(ii)

is not a relevant statutory scheme within the meaning of section 611A of the 1988 Act (definition of relevant statutory scheme);

(g)

a scheme –

(i)

which has been categorised by the Commissioners of Inland Revenue for the purposes of its approval, or registration, as a centralised scheme for non-associated employers;

(ii)

which F4was not contracted-out at any time before the second abolition date, and

(iii)

under the provisions of which the only benefits that may be provided on or after retirement (other than money purchase benefits derived from the payment of voluntary contributions by any person) are lump sum benefits which are not calculated by reference to a member’s salary;

(h)

a scheme –

(i)

the only benefits provided by which (other than money purchase benefits) are death benefits, and

(ii)

under the provisions of which no member has accrued rights (other than rights to money purchase benefits);

F5(i)

a scheme—

(i)

which has such a superannuation fund as is mentioned in section 615(6) of the 1988 Act (exemption from tax in respect of certain pensions), F6...

(ii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(j)

the scheme established by the Salvation Army Act 1963^f5.

F7(2)

In this regulation—

“contracted-out” is to be construed in accordance with section 3B(2) of the Pension Schemes Act;
“the second abolition date” has the meaning given in section 176(1) of the Pension Schemes Act.

Annotations

Textual amendments

F1: Reg. 2 renumbered as reg. 2(1) (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 24(a)
F2: Reg. 2(a) omitted (6.4.2005) by virtue of The Pension Protection Fund and Pensions Regulator (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/194), regs. 1, 5(2)(a)
F3: Words in reg. 2(f) substituted (6.4.2005) by The Pension Protection Fund and Pensions Regulator (Amendment) Regulations (Northern Ireland) 2005 (S.R. 2005/194), regs. 1, 5(2)(b)
F4: Words in reg. 2(1)(g)(ii) substituted (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 24(b)
F5: Reg. 2(i) substituted (30.3.2006) by The Occupational Pension Schemes (Republic of Ireland Schemes Exemption (Revocation) and Tax Exempt Schemes (Miscellaneous Amendments)) Regulations (Northern Ireland) 2006 (S.R. 2006/65), regs. 1(2), 8
F6: Reg. 2(1)(i)(ii) and word omitted (31.12.2020) by virtue of The Occupational and Personal Pension Schemes (Amendment etc.) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/193), regs. 1, 21(2); 2020 c. 1, Sch. 5 para. 1(1)
F7: Reg. 2(2) added (6.4.2016) by The Pensions (2015 Act) (Abolition of Contracting-out for Salary Related Pension Schemes) (Consequential Amendments and Savings) Order (Northern Ireland) 2016 (S.R. 2016/158), arts. 1(a), 24(c)

Commencement

I1: Reg. 2 in operation at 6.4.2005, see reg. 1(1)

Footnotes

f1: S.I. 1972/1073 (N.I. 10)
f2: 1998 c. 47
f3: 1965 c. 18 (N.I.)
f4: S.I. 1976/1779
f5: 1963 c.xxxii