{
  "url": "https://openlegislation.uk/welfare-reform-and-pensions-northern-ireland-order-1999/article-23",
  "json_url": "https://openlegislation.uk/welfare-reform-and-pensions-northern-ireland-order-1999/article-23.json",
  "legislation": "nisi/1999/3147",
  "legislation_title": "The Welfare Reform and Pensions (Northern Ireland) Order 1999",
  "legislation_url": "https://openlegislation.uk/welfare-reform-and-pensions-northern-ireland-order-1999",
  "path": "article/23",
  "kind": "article",
  "number": "23",
  "heading": "Interpretation of Part IV",
  "text": "(1) In this Part—\n“occupational pension scheme” has the same meaning as in the Pension Schemes Act;\n“pension arrangement” means—\n(a)an occupational pension scheme,\n(b)a personal pension scheme,\n(c)a retirement annuity contract,\n(d)an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme, and\n(e)an annuity purchased, or entered into, for the purpose of discharging liability in respect of a pension credit under Article 26(1)(b) or under section 29(1)(b) of the Welfare Reform Act;\n“personal pension scheme” has the same meaning as in the Pension Schemes Act;\n“prescribed” means prescribed by regulations made by the Department;\n“retirement annuity contract” means an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which became a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004,\n“trustees or managers”, in relation to an occupational pension scheme or a personal pension scheme, means—\n(a)in the case of a scheme established under a trust, the trustees of the scheme, and\n(b)in any other case, the managers of the scheme.\n(2) References to the person responsible for a pension arrangement are—\n(a) in the case of an occupational pension scheme or a personal pension scheme, to the trustees or managers of the scheme,\n(b) in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement”, the provider of the annuity, and\n(c) in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 23(1): definition of \"retirement annuity contract\" substituted (6.4.2006) by Taxation of Pension Schemes (Consequential Amendments) Order 2006 (S.I. 2006/745), art. 16(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1999/3147/article/23",
    "retrieved_at": "2026-10-29T04:40:39.498300+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."
}