OpenLegislation

Pension Schemes (Northern Ireland) Act 1993

1993 c. 49 · Enacted 5 November 1993 · Extends to United Kingdom

Not fully up to date. 70 changes made by later legislation have not yet been written into this text, which is revised to 31 July 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 142(1)(c)(d)words repealedChild Support, Pensions and Social Security Act (Northern Ireland) 2000 Sch. 9 Pt. 3(3)
s. 147(1)(a)word repealedChild Support, Pensions and Social Security Act (Northern Ireland) 2000 Sch. 9 Pt. 3(3)
s. 142(3A)repealedChild Support, Pensions and Social Security Act (Northern Ireland) 2000 Sch. 9 Pt. 3(3)
Sch. 7 para. 33repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
s. 42(3)repealedWelfare Reform Act (Northern Ireland) 2007 Sch. 8
s. 172(1)(za)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 56(2)(a) Sch. 6 Pt. 7
s. 176(4)word repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 57(3) Sch. 6 Pt. 7
s. 176(1)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 57(2) Sch. 6 Pt. 7
s. 172(7)(a)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 56(3) Sch. 6 Pt. 7
s. 38ArepealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 50 Sch. 6 Pt. 7
s. 39repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 51 Sch. 6 Pt. 7
s. 41repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 52 Sch. 6 Pt. 7
s. 160(2)(b)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 55 Sch. 6 Pt. 7
s. 172(1)(a)repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 56(2)(b) Sch. 6 Pt. 7
s. 16(3)words repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 47 Sch. 6 Pt. 7
s. 36(b)repealedPensions Act (Northern Ireland) 2008 Sch. 4 para. 49 Sch. 6 Pt. 7
s. 161(2)(b)words insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 21
s. 163(4)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 22(1)
s. 170AinsertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 9 para. 1
s. 43 headingwords addedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 17(2)
s. 42(1A) (1B)insertedPensions (No. 2) Act (Northern Ireland) 2008 s. 82(2)
s. 42(6)words insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 16(2)
s. 42AinsertedPensions (No. 2) Act (Northern Ireland) 2008 s. 82(3)
s. 43(2) (3)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 17(3)
s. 43(5)-(9)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 17(3)
s. 44(2)words substitutedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 18
s. 45(b)word insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 19
s. 160(5)word insertedPensions (No. 2) Act (Northern Ireland) 2008 Sch. 3 para. 20
s. 42A headingwords substitutedPensions Act (Northern Ireland) 2012 Sch. 3 para. 8(b)
s. 42A(1)(c)words substitutedPensions Act (Northern Ireland) 2012 Sch. 3 para. 8(a)
s. 42(1A)words substitutedPensions Act (Northern Ireland) 2012 Sch. 3 para. 7
s. 97AI(7)(b)(viii)insertedPensions Act (Northern Ireland) 2015 Sch. 17 para. 19(4)(b)
s. 97AI(7)(a)(x)insertedPensions Act (Northern Ireland) 2015 Sch. 17 para. 19(4)(a)
s. 81AinsertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 5
s. 66(1)words insertedPension Schemes Act (Northern Ireland) 2016 s. 39(3)(a)
s. 66(1)words omittedPension Schemes Act (Northern Ireland) 2016 s. 39(3)(b)
s. 67(1)(aa)substitutedPension Schemes Act (Northern Ireland) 2016 s. 39(2)(a)
s. 109(4)(4A)substituted for s. 109(4)Pension Schemes Act (Northern Ireland) 2016 s. 38(5)
s. 109(5)words substitutedPension Schemes Act (Northern Ireland) 2016 s. 38(6)
s. 109(2)omittedPension Schemes Act (Northern Ireland) 2016 s. 38(3)
s. 109(9)words substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 3
s. 120(3A)substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 4
s. 176(1)words insertedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 5(2)
s. 176(1)words omittedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 5(3)
s. 181(2)word insertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 7
Sch. 2 para. 3AomittedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 9
Sch. 2 para. 4omittedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 9
Sch. 2 para. 5(1)words substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 10
Sch. 2 para. A1insertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 8
s. 67(1A)insertedPension Schemes Act (Northern Ireland) 2016 s. 39(2)(b)
s. 67(7)-(10)substituted for s. 67(7)-(11)Pension Schemes Act (Northern Ireland) 2016 s. 39(4)
s. 70(3)words insertedPension Schemes Act (Northern Ireland) 2016 s. 39(5)
s. 70(4)words insertedPension Schemes Act (Northern Ireland) 2016 s. 39(5)
s. 78AinsertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 2
s. 79(1A)-(1AC)substituted for s. 79(1A)Pension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 3
s. 79(4)(a)substitutedPension Schemes Act (Northern Ireland) 2016 Sch. 2 para. 2
s. 80-80Fsubstituted for s. 80Pension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 4
s. 82A 82BinsertedPension Schemes Act (Northern Ireland) 2016 Sch. 1 para. 6
s. 109(1)words substitutedPension Schemes Act (Northern Ireland) 2016 s. 38(2)(a)
s. 109(1)(ca)words omittedPension Schemes Act (Northern Ireland) 2016 s. 38(2)(b)
s. 32repealedThe Pensions (Northern Ireland) Order 1995 Sch. 3 para. 31 Sch. 5 Pt. 3
s. 31repealedThe Pensions (Northern Ireland) Order 1995 Sch. 3 para. 31 Sch. 5 Pt. 3
s. 127(b)words repealedThe Pensions (Northern Ireland) Order 2005 Sch. 11
s. 30(1)(a)(ii)words repealedThe Pensions (Northern Ireland) Order 2005 Sch. 11
Actpower to modify conferredThe Pensions (Northern Ireland) Order 2005 art. 281(3)(a)(i)
s. 142(6A)insertedThe Pensions (Northern Ireland) Order 2005 Sch. 10 para. 19(b)
s. 141(4)(5)addedThe Pensions (Northern Ireland) Order 2005 art. 251
specified provision(s)savings for effects of 2015 c. 5 (N.I.), Sch. 13Pensions (2015 Act) (Savings) Order (Northern Ireland) 2016 art. 2
specified provision(s)amendment to savings in S.R. 2016/106 for effects of 2015 c. 5 (N.I.), Sch. 13Pensions (2015 Act) (Contributions Equivalent Premium) (Consequential Provision) and (Savings) 2016 art. 5
s. 97E(1)(b)words insertedCivil Partnership Act 2004 Sch. 29 para. 93

An Act to consolidate for Northern Ireland certain enactments relating to pension schemes, with corrections and minor improvements under the Consolidation of Enactments (Procedure) Act 1949.

[5th November 1993]

C1C2C3E1C4C5C6Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C7C8C9C10C11C12C13C14C15C16C17

Annotations to the whole text

Modifications

C1

Act: Power to amend conferred (2.12.1999) by 1998 c. 47, s. 87 (with s. 95); S.I. 1999/3209, art. 2, Sch.

C2

Act: Power to modify conferred (1.6.1996 for specified purposes and otherwise prosp.) by S.I. 1995/3213 (N.I. 22), art. 146(2); S.R. 1996/91, art. 2(f)

Act: Power to modify conferred (temp.) by S.I. 1999/671, arts. 1(2)(c)(3), 14(1)(2)(b)

C3

Act modified (16.12.1995) by S.I. 1995/3213 (N.I. 22), arts. 1(3), 123, Sch. 2 Pt. I para. 1

C4

Certain provisions of this Act are affected by the transitory modifications in Sch. 8 paras. 2-8: see Sch. 8.

C5

Act modified (4.6.1996) by S.R. 1996/188, reg. 3(1)(c)

C6

Act: functions transferred (1.12.1999) by S.R. 1999/481, art. 8(b), Sch. 6 Pt. II

Act modified (1.12.2000 for specified purposes, otherwise 1.1.2001) by 2000 c. 4 (N.I), s. 38(7) (with s. 66(6)); S.R. 2000/374, art. 2(b)

Act modified (29.7.2002) by 2001 c. 14, s. 39(1) (with s. 42); S.R. 2002/253, art. 2

C7

Act: power to modify conferred (17.2.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), art. 1(6)(a)(ii) (with art. 285(5))

C8

Act: power to modify conferred (25.2.2005 for specified purposes, 6.4.2005 in so far as not already in force) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 17(4) (with art. 285(5)); S.R. 2005/48, art. 2(4)(a)(b), Sch. Pt. 4

C9

Act: transfer of functions (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 6(1)(a) (with art. 285(5)); S.R. 2005/48, art. 2(7), Sch. Pt. 7

C10

Act: power to modify conferred (1.7.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 292(a); S.R. 2005/321, art. 2(10)

C11

Act: power to modify conferred by S.I. 1995/3212 (N.I. 22), art. 10(2)(4)

C12

Act: power to modify conferred (6.12.2005 for specified purposes, 30.12.2005 for further purposes) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1), arts. 1(2), 267(4)(a); S.R. 2005/543, art. 2(1), Sch. Pt. 1

C13

Act: power to modify conferred (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), arts. 1(2), 294(b); S.R. 2006/95, art. 2(c), Sch. Pt. 3

C14

Act: power to modify conferred (15.12.2008) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 115(1)(2)(a), 118(2) (with s. 73)

C15

Act modified (21.2.2009) by The Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.

C16

Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))

C17

Act applied (with modifications) (4.1.2024) by S.I. 2021/716, Sch. 3 paras. 2, 3 (as amended by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 21(2)(d)(4))

Extent

E1

This Act extends to Northern Ireland only except for certain amendments in Sch. 7 which have the same extent as the provisions amended; see s. 186(5)

Contents

  1. Part I: Preliminary
  2. 1Categories of pension schemes.
  3. Part II: Administration
  4. Registration of schemes
  5. 2Registration of occupational and personal pension schemes. Repealed
  6. Part III: Schemes that were contracted-out etc. and Effects on Members’ State Scheme Rights ...
  7. Chapter I: Schemes that were contracted-out: guaranteed minimum pensions and alteration of scheme rules etc.
  8. Preliminary
  9. 3Issue of contracting-out ... certificates.
  10. 3AMeaning of the first abolition date” and the second abolition date”
  11. 3BMeaning of “contracted-out scheme” and “appropriate scheme” etc.
  12. 4Meaning of “contracted-out employment”, “guaranteed minimum pension” and “minimum payment”.
  13. General requirements for certification
  14. 5Requirements for certification of schemes: general.
  15. 6Protected rights and money purchase benefits. Repealed
  16. 7Elections as to employments covered by contracting-out certificates.
  17. 8Determination of basis on which scheme is contracted-out. Repealed
  18. Requirements for certification of occupational pension schemes applying from the principal appointed day
  19. 8AThe statutory standard.
  20. 8BReference scheme.
  21. 8CTransfer, commutation, etc.
  22. 8DEntitlement to benefit.
  23. Guaranteed minimum pensions
  24. 8EFormer salary related contracted-out schemes to comply with GMP requirements
  25. 9Minimum pensions for earners.
  26. 10Earner’s guaranteed minimum.
  27. 11Increase of guaranteed minimum where commencement of guaranteed minimum pension postponed.
  28. 11AReduction of guaranteed minimum in consequence of pension debit.
  29. 12Revaluation of earnings factors for purposes of s. 10: early leavers, etc.
  30. 13Minimum pensions for widows and widowers.
  31. 14Treatment of insignificant amounts.
  32. 15Discharge of liability where guaranteed minimum pensions secured by insurance policies or annuity contracts.
  33. 16Transfer of accrued rights.
  34. 17Commutation, surrender and forfeiture.
  35. 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  36. 19Securing of benefits.
  37. 20Section 20 Repealed
  38. 20AConversion of guaranteed minimum pension into other benefits: introduction
  39. 20BThe conversion conditions
  40. 20CActuarial equivalence
  41. 20DSurvivors' benefits
  42. 20EProcedural requirements
  43. 20FTransfer out
  44. 20GPowers to amend schemes
  45. 20HEnforcement of GMP conversion conditions
  46. Discretionary requirements
  47. 21Power for Board to impose conditions as to investments and resources.
  48. Requirements for certification of occupational and personal money purchase schemes
  49. 22Persons who may establish scheme. Repealed
  50. 23Identification and valuation of protected rights. Repealed
  51. 24Ways of giving effect to protected rights. Repealed
  52. 24ARequirements for interim arrangements. Repealed
  53. 24BInformation about interim arrangements. Repealed
  54. 25The pension and annuity requirements. Repealed
  55. 26Securing of liability for protected rights. Repealed
  56. 27Investment and resources of schemes. Repealed
  57. 28Suspension or forfeiture. Repealed
  58. 28ADischarge of protected rights on winding up: insurance policies. Repealed
  59. 29Tax requirements to prevail over requirements of section 27. Repealed
  60. 29AAppropriate schemes: “Blowing the whistle”. Repealed
  61. Cancellation, variation, surrender and refusal of certificates
  62. 30Cancellation, variation, surrender and refusal of certificates.
  63. 31Surrender and cancellation of contracting-out certificates: issue of further certificates.
  64. 32Surrender and cancellation of contracting-out certificates: cancellation of further certificates.
  65. Alteration of rules by former salary related contracted-out schemes
  66. 33Alteration of rules of contracted-out schemes.
  67. 33ATransfer of liabilities etc.: schemes contracted-out on or after 6 April 1997
  68. 34Alteration of rules of appropriate schemes. Repealed
  69. General regulations as to administration of Part III
  70. 34ARegulations about relevant gender change cases
  71. 35General power to make regulations.
  72. Chapter II: Reduction in social security benefits for members of schemes that were contracted-out
  73. Preliminary
  74. 36Scope of Chapter II.
  75. Reduced rates of contributions for members of salary related contracted-out schemes
  76. 37Reduced rates of Class 1 contributions.
  77. 38Alteration of rates of contributions under s. 37. Repealed
  78. Reduced rates of contributions, and rebates, for members of money purchase contracted-out schemes
  79. 38AReduced rates of Class 1 contributions and rebates.
  80. 38BDetermination and alteration of rates of contributions, and rebates, applicable under section 38A. Repealed
  81. Minimum contributions: members of appropriate personal pension schemes
  82. 39Payment of minimum contributions to personal pension schemes.
  83. 40Earner’s chosen scheme. Repealed
  84. 41Amount of minimum contributions.
  85. 41AAlteration of rates of minimum contributions under section 41. Repealed
  86. 41BMoney purchase and personal pension schemes: verification of ages Repealed
  87. Effect of entitlement to guaranteed minimum pensions on payment of social security benefits
  88. 42Effect of entitlement to guaranteed minimum pensions on payment of social security benefits.
  89. 43Further provisions concerning entitlement to guaranteed minimum pensions for the purposes of s. 42.
  90. 44Reduced benefits where minimum payments or minimum contributions paid.
  91. Effect of reduced contributions and rebates on social security benefits
  92. 44AAdditional pension and other benefits.
  93. Women, married women and widows
  94. 45Women, married women and widows. Repealed
  95. Chapter III: Termination of Contracted-out or Appropriate Scheme Status: State Scheme Premiums
  96. Approval of arrangements for schemes ceasing to be certified
  97. 46Powers of Board to approve arrangements for scheme ceasing to be certified.
  98. 47Calculation of guaranteed minimum pensions preserved under approved arrangements.
  99. Supervision of formerly certified schemes
  100. 48Supervision of former salary related contracted-out schemes
  101. 49Supervision: former contracted-out schemes.
  102. 50Supervision: former appropriate personal pension schemes. Repealed
  103. State scheme premiums
  104. 51Payment of state scheme premiums on termination of certified status.
  105. 52Provisions supplementary to s. 51.
  106. 53Elections to pay contributions equivalent premiums.
  107. 54Amount of premiums payable under s. 51.
  108. 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  109. 56Effect of payment of premiums on rights.
  110. 57Deduction of contributions equivalent premium from refund of scheme contributions.
  111. 58No recovery of state scheme premiums from earners, etc.
  112. 59Further provisions concerning calculations relating to premiums.
  113. 60Section 60 Repealed
  114. 61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  115. 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  116. 63Non-payment of state scheme premiums.
  117. 64Unpaid premiums: supplementary.
  118. Part IIIA: ...
  119. 64ASafeguarded rights. Repealed
  120. 64BRequirements relating to safeguarded rights. Repealed
  121. 64CReserve powers in relation to non-complying schemes. Repealed
  122. 64DPower to control transfer or discharge of liability. Repealed
  123. Part IV: Protection for Early Leavers
  124. Chapter I: Preservation of Benefit Under Occupational Schemes
  125. 65Scope of Chapter I: the preservation requirements.
  126. 66Interpretation (Part IV).
  127. 67Basic principle as to short service benefit.
  128. 68No discrimination between short service and long service beneficiaries.
  129. 69Form of short service benefit and its alternatives.
  130. 70Computation of short service benefit.
  131. 71Credits.
  132. 72Pension increases.
  133. 73Section 73 Repealed
  134. 74Section 74 Repealed
  135. 75Section 75 Repealed
  136. 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  137. 77Discharge of liability where short service or alternative benefits secured by insurance policies or annuity contracts.
  138. 78Supplementary regulations.
  139. Chapter II: Revaluation of Accrued Benefits (Excluding Guaranteed Minimum Pensions)
  140. 79Scope of Chapter II.
  141. 80Basis of revaluation.
  142. 81Revaluation not to apply to substituted benefit.
  143. 82Supplementary provisions.
  144. Chapter III: Protection of Increases in Guaranteed Minimum Pensions (“Anti-franking”)
  145. 83General protection principle.
  146. 84The relevant sum.
  147. 85The appropriate addition.
  148. 86The later earnings addition.
  149. 87Special provision where employment continues after it ceases to be contracted-out by reference to scheme.
  150. 88Supplementary provisions.
  151. Part 4ZA: TRANSFERS AND CONTRIBUTION REFUNDS
  152. Chapter 1: TRANSFER RIGHTS: GENERAL
  153. 89Scope of Chapter 1
  154. 89ARight to statement of entitlement: benefits other than money purchase
  155. 90Right to cash equivalent
  156. 91Ways of taking right to cash equivalent.
  157. 92Further provisions concerning exercise of option under s. 91.
  158. 93Calculation of cash equivalents.
  159. 93ADesignation of funded public service defined benefits schemes
  160. 93BReduction of cash equivalents in case of section 93A designated schemes
  161. 94Loss of right to cash equivalent
  162. 95Trustees’ duties after exercise of option.
  163. 95ATrustees' further duties: collective money purchase benefits
  164. 96Withdrawal of applications.
  165. 96AProhibition on excluding future accruals etc
  166. 96BMeaning of “scheme rules”: occupational pension schemes
  167. 96CMeaning of “normal pension age” in this Chapter
  168. 96DInterpretation of Chapter
  169. 97Supplementary provisions.
  170. Chapter 2: EARLY LEAVERS: CASH TRANSFER SUMS AND CONTRIBUTION REFUNDS
  171. 97AAScope of Chapter 5
  172. 97ABRight to cash transfer sum and contribution refund
  173. 97ACNotification of right to cash transfer sum or contribution refund
  174. 97ADExercise of right under section 97AB
  175. 97AEPermitted ways of using cash transfer sum
  176. 97AFCalculation of cash transfer sum and contribution refund
  177. 97AGDuties of trustees or managers following exercise of right
  178. 97AHPowers of trustees or managers where right not exercised
  179. 97AIRights under section 97AB: further provisions
  180. Part IVA: REQUIREMENTS RELATING TO PENSION CREDIT BENEFIT
  181. Chapter I: PENSION CREDIT BENEFIT UNDER OCCUPATIONAL SCHEMES
  182. 97AScope of Chapter I.
  183. 97BInterpretation.
  184. 97CBasic principle as to pension credit benefit.
  185. 97DForm of pension credit benefit and its alternatives.
  186. 97EDischarge of liability where pension credit or alternative benefits secured by insurance policies or annuity contracts.
  187. Chapter II: TRANSFER VALUES
  188. 97FPower to give transfer notice.
  189. 97GRestrictions on power to give transfer notice
  190. 97HBenefits other than money purchase: statements of entitlement.
  191. 97ICalculation of cash equivalents.
  192. 97JTime for compliance with transfer notice.
  193. 97KWithdrawal of transfer notice.
  194. 97LVariation of the amount required to be used.
  195. 97MEffect of transfer on trustees’ duties.
  196. 97NMatters to be disregarded in calculations.
  197. 97NAProhibition on excluding transfers of some rights without others etc
  198. 97OService of notices.
  199. 97PInterpretation of Chapter II.
  200. 97QPower to modify Chapter II in relation to hybrid schemes. Repealed
  201. Part V: Annual Increases of Pensions in Payment
  202. Chapter I: Pensions under Final Salary Schemes, etc.
  203. 98Section 98 Repealed
  204. 99Section 99 Repealed
  205. 100Section 100 Repealed
  206. 101Section 101 Repealed
  207. 102Section 102 Repealed
  208. 103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  209. 104Section 104 Repealed
  210. Chapter II: Guaranteed Minimum Pensions
  211. 105Annual increase of guaranteed minimum pensions.
  212. 106Requirement as to resources for annual increase of guaranteed minimum pensions.
  213. Part VI: Further Requirements for Protection of Scheme Members
  214. 107Voluntary contributions. Repealed
  215. 107AMonitoring of employers’ payments to personal pension schemes.
  216. 107BObtaining information for purposes of section 107A and corresponding legislation in Great Britain. Repealed
  217. 108Section 108 Repealed
  218. 109Disclosure of information about schemes to members, etc.
  219. 109ADisclosure of information about transfers etc.
  220. 109BOccupational pension schemes: requirements to refer members to guidance etc
  221. 110Section 110 Repealed
  222. 111Powers as respects failure to comply with information requirements.
  223. 112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  224. 113Regulations as to form and content of advertisements.
  225. 114Section 114 Repealed
  226. Part VII: Insolvency of Employers
  227. Chapter I: Independent Trustees
  228. 115Section 115 Repealed
  229. 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  230. 117Section 117 Repealed
  231. 118Section 118 Repealed
  232. Chapter II: Payment by the Department of Unpaid Scheme Contributions
  233. 119Interpretation of Chapter II.
  234. 120Duty of Department to pay unpaid contributions to schemes.
  235. 121Certification of amounts payable under s. 120 by insolvency officers.
  236. 122Complaint to industrial tribunal.
  237. 123Transfer to Department of rights and remedies.
  238. Chapter III: Priority in Bankruptcy
  239. 124Priority in bankruptcy, etc.
  240. Part VIII: Relationship Between Requirements and Scheme Rules
  241. 125Overriding requirements.
  242. 126Extra-statutory benefits.
  243. 127Relationship of preservation requirements and scheme rules.
  244. 128Duty to bring schemes into conformity with indirectly-applying requirements.
  245. 129Section 129 Repealed
  246. 130Section 130 Repealed
  247. 131Section 131 Repealed
  248. Part IX: Modification and Winding Up of Schemes
  249. Modification
  250. 132Section 132 Repealed
  251. 133. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  252. 134Section 134 Repealed
  253. 135Section 135 Repealed
  254. 136Section 136 Repealed
  255. 137Section 137 Repealed
  256. Winding up
  257. 138Powers of the Board to wind up schemes. Repealed
  258. 139Winding up of public service schemes. Repealed
  259. 140Deficiencies in the assets of a scheme on winding up. Repealed
  260. Part X: Investigations: the Pensions Ombudsman
  261. 141The Pensions Ombudsman.
  262. 142Functions of the Pensions Ombudsman.
  263. 143Death, insolvency or disability of authorised complainant.
  264. 144Staying court proceedings where a complaint is made or a dispute is referred.
  265. 145Procedure on an investigation.
  266. 146Investigations: further provisions.
  267. 147Determinations of the Pensions Ombudsman.
  268. 147AInterest on late payment of benefit.
  269. 148Power to apply county court rules.
  270. Part XI: General and Miscellaneous Provisions
  271. Modification powers
  272. 149Power to modify certain provisions of this Act.
  273. 150Application of enactments as respects personal pension schemes.
  274. Information about schemes
  275. 151Requirement to give information to the Department, Secretary of State or Inland Revenue for the purposes of certain provisions.
  276. 152Information for purposes of contracting-out
  277. 153Power of Department to obtain information in connection with applications under s. 120.
  278. 154Disclosure of information between government departments, etc.
  279. 154AOther disclosures by the Department.
  280. Avoidance of certain transactions and provisions
  281. 155Inalienability of guaranteed minimum pension ....
  282. 155ANo forfeiture on bankruptcy of rights under personal pension schemes.
  283. 156Terms of contracts of service or schemes restricting choice to be void.
  284. 157Provisions excluding Chapter II of Part VII to be void.
  285. 158Removal of restrictions on friendly societies’ pension business.
  286. 159Exemption of certain schemes from rule against perpetuities.
  287. Special classes of earner
  288. 160Crown employment.
  289. 161Application of certain provisions to cases with foreign element.
  290. Reciprocity with other countries
  291. 162Reciprocity with other countries.
  292. Application of provisions relating to social security administration
  293. 163Application of general provisions relating to administration of social security.
  294. General provisions as to offences
  295. 164Breach of regulations.
  296. 164AOffence in connection with the Registrar. Repealed
  297. General provisions as to determinations and appeals
  298. 165Decisions and appeals.
  299. 166Questions arising in proceedings.
  300. 166AReports by Inland Revenue.
  301. 167. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  302. 168Section 168 Repealed
  303. Financial provisions
  304. 169Grants to advisory bodies etc.
  305. 170Levies towards certain expenditure.
  306. 171Fees for official services to schemes.
  307. 172General financial arrangements.
  308. Part XII: Supplementary Provisions
  309. Interpretation
  310. 173Managers of schemes.
  311. 174Linked qualifying service.
  312. 175Normal pension age.
  313. 175AInsurer and long-term insurance business
  314. 176General interpretation.
  315. 176AInterpretation of references to money purchase contracted-out schemes or appropriate schemes after abolition date Repealed
  316. 176BMoney purchase benefits: supplementary
  317. Subordinate legislation, etc.
  318. 177Orders and regulations (general provisions).
  319. 178Sub-delegation.
  320. 179Section 179 Repealed
  321. 180Consultations about other regulations.
  322. 181Assembly, etc. control of regulations and orders.
  323. Supplemental provisions
  324. 182Repeals.
  325. 183Transitional provisions and savings.
  326. 184Prospective and c183.onsequential amendments.
  327. 185Transitory modifications.
  328. 186Short title, commencement and extent.
  329. Schedule 1: Certification Regulations
  330. Part I: Occupational Pension Schemes
  331. General regulations: beginning and ending of employment
  332. 1Paragraph 1
  333. 2Paragraph 2
  334. 3Paragraph 3
  335. Power to modify Part III, etc.
  336. 4Paragraph 4
  337. . . . premiums
  338. 5Paragraph 5
  339. Schemes covering different employers
  340. 6Paragraph 6
  341. Special provisions for certain public service pension schemes
  342. 7Paragraph 7
  343. Incidental matters
  344. 8Paragraph 8
  345. Part II: Personal Pension Schemes Repealed
  346. 9Paragraph 9 Repealed
  347. Schedule 2: Methods of Revaluing Accrued Pension Benefits
  348. The final salary method
  349. 1Paragraph 1
  350. The revaluation percentage and the appropriate revaluation percentage
  351. 2Paragraph 2
  352. 2AParagraph 2A
  353. The average salary method
  354. 3Paragraph 3
  355. The cash balance method
  356. 3AParagraph 3A
  357. The flat rate method
  358. 4Paragraph 4
  359. The money purchase method
  360. 5Paragraph 5
  361. Schedule 3: Priority in Bankruptcy, etc
  362. Earner’s contributions to occupational pension scheme
  363. 1Paragraph 1
  364. Employer’s contributions to occupational pension scheme
  365. 2Paragraph 2 Repealed
  366. State scheme premiums
  367. 3Paragraph 3 Repealed
  368. Interpretation
  369. 4Paragraph 4
  370. Schedule 4: Repeals
  371. IGeneral
  372. IIProvisions Relating to Equal Access
  373. IIISubordinate Legislation Revoked
  374. Schedule 5: Transitional Provisions and Savings
  375. Part I: General Provisions
  376. 1Paragraph 1
  377. 2Paragraph 2
  378. 3Paragraph 3
  379. 4Paragraph 4
  380. 5Paragraph 5
  381. 6Paragraph 6
  382. Part II: Specific Provisions
  383. Contracting-out requirements for schemes providing guaranteed minimum pensions
  384. 7Paragraph 7
  385. 8Paragraph 8
  386. 9Paragraph 9
  387. 10Paragraph 10
  388. Overriding effect of certain requirements for existing contracted-out and appropriate schemes
  389. 11Paragraph 11 Repealed
  390. 12Paragraph 12
  391. Transactions discharging trustees
  392. 13Paragraph 13
  393. Contributions equivalent premiums: earnings before 1987-88
  394. 14Paragraph 14
  395. Preservation
  396. 15Paragraph 15
  397. Anti-franking
  398. 16Paragraph 16
  399. Modifications in consequence of making of Part II of the Social Security (Northern Ireland) Order 1986
  400. 17Paragraph 17
  401. Savings for statutory rules
  402. 18Paragraph 18
  403. Provisions contained in Act by virtue of statutory rules
  404. 19Paragraph 19
  405. Saving for application of general provisions relating to social security
  406. 20Paragraph 20
  407. Saving for Article 9 of the Social Security (Northern Ireland) Order 1986
  408. 21Paragraph 21
  409. Schedule 6: Re-enactment or Amendment of Certain Provisions Not in Force
  410. The Equal Pay Act (Northern Ireland) 1970 (c. 32)
  411. 1Paragraph 1 Repealed
  412. The Social Security (Northern Ireland) Order 1989 (N.I. 13)
  413. 2Paragraph 2
  414. This Act
  415. 3Paragraph 3 Repealed
  416. Schedule 7: Consequential Amendments
  417. The Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I.))
  418. 1Paragraph 1
  419. 2Paragraph 2
  420. The County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
  421. 3Paragraph 3
  422. 4Paragraph 4
  423. The Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (c. 25 (N.I.))
  424. 5Paragraph 5
  425. 6Paragraph 6
  426. The Parliamentary Commissioner Act 1967 (c. 13)
  427. 7Paragraph 7
  428. The Parliamentary Commissioner Act (Northern Ireland) 1969 (c. 10 (N.I.))
  429. 8Paragraph 8 Repealed
  430. The Commissioner for Complaints Act (Northern Ireland) 1969 (c. 25 (N.I.))
  431. 9Paragraph 9 Repealed
  432. The Equal Pay Act (Northern Ireland) 1970 (c. 32 (N.I.))
  433. 10Paragraph 10 Repealed
  434. The Social Services (Parity) Act (Northern Ireland) 1971 (c. 21 (N.I.))
  435. 11Paragraph 11
  436. The Pensions Increase Act (Northern Ireland) 1971 (c. 35 (N.I.))
  437. 12Paragraph 12
  438. The Superannuation Act 1972 (c. 11)
  439. 13Paragraph 13
  440. The Superannuation (Northern Ireland) Order 1972 (N.I. 10)
  441. 14Paragraph 14
  442. The Social Security Pensions (Northern Ireland) Order 1975 (N.I. 15)
  443. 15Paragraph 15
  444. The Births and Deaths Registration (Northern Ireland) Order 1976 (N.I. 14)
  445. 16Paragraph 16
  446. The Judicial Pensions Act 1981 (c. 20)
  447. 17Paragraph 17
  448. 18Paragraph 18
  449. The Forfeiture (Northern Ireland) Order 1982 (N.I. 14)
  450. 19Paragraph 19
  451. The Companies (Northern Ireland) Order 1986 (N.I. 6)
  452. 20Paragraph 20 Repealed
  453. The Audit (Northern Ireland) Order 1987 (N.I. 5)
  454. 21Paragraph 21
  455. The Income and Corporation Taxes Act 1988 (c. 1)
  456. 22Paragraph 22 Repealed
  457. The Official Secrets Act 1989 (c. 6)
  458. 23Paragraph 23
  459. The Finance Act 1989 (c. 26)
  460. 24Paragraph 24
  461. The Insolvency (Northern Ireland) Order 1989 (N.I. 19)
  462. 25Paragraph 25
  463. The Social Security Administration Act 1992 (c. 5)
  464. 26Paragraph 26 Repealed
  465. The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
  466. 27Paragraph 27
  467. 28Paragraph 28 Repealed
  468. 29Paragraph 29 Repealed
  469. 30Paragraph 30
  470. 31Paragraph 31
  471. 32Paragraph 32
  472. 33Paragraph 33
  473. 34Paragraph 34 Repealed
  474. 35Paragraph 35 Repealed
  475. 36Paragraph 36
  476. 37Paragraph 37
  477. The Social Security Administration (Northern Ireland) Act 1992 (c. 8)
  478. 38Paragraph 38 Repealed
  479. 39Paragraph 39
  480. 40Paragraph 40 Not yet in force
  481. 41Paragraph 41
  482. 42Paragraph 42
  483. The Judicial Pensions and Retirement Act 1993 (c. 8)
  484. 43Paragraph 43
  485. The Social Security (Northern Ireland) Order 1993 (N.I. 2)
  486. 44Paragraph 44
  487. Schedule 8: Transitory Modifications
  488. 1Paragraph 1
  489. Rule against perpetuities
  490. 2Paragraph 2
  491. Limited price indexation
  492. 3Paragraph 3 Repealed
  493. Guaranteed minimum for married women and widows paying reduced rate contributions
  494. 4Paragraph 4 Repealed
  495. Courts and legal services
  496. 5Paragraph 5 Repealed
  497. Judicial pensions (Northern Ireland)
  498. 6Paragraph 6 Repealed
  499. Friendly societies
  500. 7Paragraph 7
  501. Judicial pensions
  502. 8Paragraph 8
  503. TABLE OF DERIVATIONS
  504. 1Notes:
  505. 2Paragraph 2
  506. 3Paragraph 3
  507. 4Paragraph 4
  508. 5Paragraph 5