{
  "url": "https://openlegislation.uk/welfare-reform-and-pensions-northern-ireland-order-1999/article-46",
  "json_url": "https://openlegislation.uk/welfare-reform-and-pensions-northern-ireland-order-1999/article-46.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/46",
  "kind": "article",
  "number": "46",
  "heading": "Creation of state scheme pension debits and credits : transferor in old state pension system or pension sharing activated before 6 April 2016",
  "text": "(A1) This Article applies if—\n(a) the transferor is in the old state pension system, or\n(b) the transferor is in the new state pension system but the transfer day was before 6 April 2016.\n(1) Where this Article applies because of a relevant order or provision—\n(a) the transferor is subject, for the purposes of the relevant state pension legislation, to a debit of the appropriate amount, and\n(b) the transferee is entitled, for the purposes of the relevant state pension legislation, to a credit of that amount.\n(2) Where the relevant order or provision specifies a percentage value to be transferred, the appropriate amount for the purposes of paragraph (1) is the specified percentage of the cash equivalent on the transfer day of the transferor's shareable old state scheme rights immediately before that day.\n(3) Where the relevant order or provision specifies an amount to be transferred, the appropriate amount for the purposes of paragraph (1)is the lesser of—\n(a) the specified amount, and\n(b) the cash equivalent on the transfer day of the transferor's shareable old state scheme rights immediately before that day.\n(4) The Department may by regulations make provision for the calculation and verification of cash equivalents for the purposes of this Article.\n(4A) The power conferred by paragraph (4) includes power to provide—\n(a) for calculation or verification in such manner as may be approved by or on behalf of the Government Actuary, and\n(b) for things done under the regulations to be required to be done in accordance with guidance from time to time prepared by a person prescribed by the regulations.\n(5) In determining prospective entitlement to a Category A retirement pension for the purposes of this Article, only tax years before that in which the transfer day falls shall be taken into account.\n(5A) The fact that a person who reaches pensionable age on or after 6 April 2016 is not entitled to a pension of the kind mentioned in Article 44(2)(a) or (b) does not affect the calculation under this Article of the appropriate amount by reference to the transferor's prospective entitlement, immediately before the transfer day, to a pension of that kind.\n(6) In this Article—\n“relevant order or provision” means the order or provision by virtue of which this Article applies;\n“the relevant state pension legislation”—\n(a)in relation to a transferor or transferee in the old state pension system, means Part 2 of the Contributions and Benefits Act, and\n(b)in relation to a transferor or transferee in the new state pension system, means Part 1 of the Pensions Act (Northern Ireland) 2015;\n“transfer day” means the day on which the relevant order or provision takes effect;\n“transferor” means the person to whose rights the relevant order or provision relates;\n“transferee” means the person for whose benefit the relevant order or provision is made.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 46(A1)(1) substituted for art. 46(1) (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 11(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in art. 46(2) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 11(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 46(3)(b) substituted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 11(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "2000 c. 4 (NI)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Art. 46(5A) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 11(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in art. 46(6) inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 11(6)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Art. 46 heading words inserted (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 11(7)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Art. 46 applied (6.4.2016) by The Pensions (2015 Act) (Pension Sharing on Divorce etc.) (Transitional Provision) Order (Northern Ireland) 2016 (S.R. 2016/99), arts. 1(1), 2(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1999/3147/article/46",
    "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."
}