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The Pension Sharing (Implementation and Discharge of Liability) Regulations (Northern Ireland) 2000

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Destination for pension credit — contracted-out or safeguarded rights

13.—(1) The descriptions of pension arrangements referred to in paragraph 7(2)(a) of Schedule 5 (pension arrangements which qualify as destinations for pension credits, where the rights by reference to which the amount of the credits are determined are or include contracted-out rights or safeguarded rights) are—

(a)a contracted-out salary related occupational pension scheme which satisfies the requirements of section 5(2)(1) (requirements for certification of occupational salary related schemes);

(b)a contracted-out money purchase occupational pension scheme which satisfies the requirements of section 5(3)(2) (requirements for certification of occupational money purchase schemes);

(c) a contracted-out occupational pension scheme to which Article 146 of the 1995 Order applies (hybrid occupational pension schemes);

(d)an appropriate personal pension scheme within the meaning of section 3(4)(3) (issue of appropriate scheme certificates);

(e)an annuity contract or an insurance policy which satisfies the requirements of paragraph 6 of Schedule 5 (qualifying arrangements);

(f)an overseas arrangement within the meaning given by regulation 1(2) of the Transfer and Transfer Payment Regulations, or

(g)an overseas scheme within the meaning given by regulation 1(2) of the Transfer and Transfer Payment Regulations.

(2) The requirements referred to in paragraph 7(2)(b) of Schedule 5 (requirements to be satisfied by a pension arrangement which qualifies as a destination for a pension credit, where the rights by reference to which the amount of the credit is determined are or include contracted-out rights or safeguarded rights) are—

(a)in relation to the descriptions of pension arrangement referred to in paragraph (1)(a) to (d), the requirements specified in the Safeguarded Rights Regulations to be met by an occupational pension scheme or a personal pension scheme;

(b)in relation to the descriptions of pension arrangement referred to in paragraph (1)(e), the requirements specified in regulation 15 of these regulations (disqualification as a destination for pension credit — annuity contracts and insurance policies) and regulation 7(3) and (4) of the Safeguarded Rights Regulations (the pension and annuity requirements — money purchase schemes);

(c)in relation to the descriptions of pension arrangement referred to in paragraph (1)(f) and (g), the requirements specified in regulation 11 of the Transfer and Transfer Payment Regulations (transfer payments to overseas schemes or arrangements in respect of section 5(2B) rights), as if references in that regulation to—

(i)“earner” were to “the person entitled to a pension credit”, and

(ii)“accrued section 5(2B) rights” were to “safeguarded rights”.

(3) The rights for the purposes of paragraph 7(6) of Schedule 5 (meaning of “contracted-out” rights under or derived from an occupational pension scheme or a personal pension scheme) are those which fall within the categories specified in regulation 2 of the Safeguarded Rights Regulations (definition of contracted-out rights).

(1)

Section 5(2) was substituted by Article 133(3) of the Pensions (Northern Ireland) Order 1995

(2)

Section 5(3) was amended by Article 133(4) of, and paragraph 17 of Schedule 3 to, the Pensions (Northern Ireland) Order 1995 and paragraph 38(3) of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999

(3)

Section 3(4) was amended by paragraph 15(b) of Schedule 3 to the Pensions (Northern Ireland) Order 1995

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