Pension Schemes (Northern Ireland) Act 1993

Changes over time for: Section 13

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Pension Schemes (Northern Ireland) Act 1993, Section 13 is up to date with all changes known to be in force on or before 18 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

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Changes and effects yet to be applied to Section 13:

specified provision(s) amendment to savings in S.R. 2016/106 for effects of 2015 c. 5 (N.I.), Sch. 13 by S.R. 2016/162 art. 5
specified provision(s) savings for effects of 2015 c. 5 (N.I.), Sch. 13 by S.R. 2016/106 art. 2

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Act power to modify conferred by S.I. 2005/255 (N.I.) art. 281(3)(a)(i)

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

s. 21A inserted by 2008 c. 1 (N.I.) Sch. 4 para. 9 (This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c))
s. 21A repealed by 2008 c. 13 (N.I.) s. 85(2)(b) Sch. 10 Pt. 3 (This amendment not applied to legislation.gov.uk. This amendment not applied to legislation.gov.uk. Sch. 4 para. 9 together with the inserted s. 21A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c))
s. 23A inserted by 2008 c. 1 (N.I.) Sch. 4 para. 10 (This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c))
s. 23A repealed by 2008 c. 13 (N.I.) s. 85(2)(b) Sch. 10 Pt. 3 (This amendment not applied to legislation.gov.uk. Sch. 4 para. 10 together with the inserted s. 23A were repealed (6.4.2012) by 2008 c. 13 (N.I.), ss. 85(2)(b), 118(1), Sch. 10 Pt. 3 (with s. 73); S.R. 2012/119, art. 2(a)(c))
s. 42(1A) (1B) inserted by 2008 c. 13 (N.I.) s. 82(2)
s. 42(1A) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 7
s. 42A inserted by 2008 c. 13 (N.I.) s. 82(3)
s. 42A repealed by 2015 c. 5 (N.I.) Sch. 12 para. 79
s. 42A heading words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 8(b)
s. 42A(1)(c) words substituted by 2012 c. 3 (N.I.) Sch. 3 para. 8(a)
s. 67(1A) inserted by 2016 c. 1 (N.I.) s. 39(2)(b)
s. 78A inserted by 2016 c. 1 (N.I.) Sch. 1 para. 2
s. 79(1A)-(1AC) substituted for s. 79(1A) by 2016 c. 1 (N.I.) Sch. 1 para. 3
s. 80-80F substituted for s. 80 by 2016 c. 1 (N.I.) Sch. 1 para. 4
s. 81A inserted by 2016 c. 1 (N.I.) Sch. 1 para. 5
s. 82A 82B inserted by 2016 c. 1 (N.I.) Sch. 1 para. 6
s. 90(2A)(a)(viii) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(2)(a) (This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87))
s. 90(2A)(a)(ix) inserted by 2015 c. 5 (N.I.) Sch. 18 para. 9(2)(a) (This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87))
s. 90(2A)(b)(vi) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(2)(b) (This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87))
s. 90(2A)(b)(vii) inserted by 2015 c. 5 (N.I.) Sch. 18 para. 9(2)(b) (This amendment not applied to legislation.gov.uk. S. 90 already substituted (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 54 (with s. 87))
s. 97AI(7)(a)(x) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(4)(a)
s. 97AI(7)(b)(viii) inserted by 2015 c. 5 (N.I.) Sch. 17 para. 19(4)(b)
s. 109(4)(4A) substituted for s. 109(4) by 2016 c. 1 (N.I.) s. 38(5)
s. 141(4)(5) added by S.I. 2005/255 (N.I.) art. 251
s. 142(6A) inserted by S.I. 2005/255 (N.I.) Sch. 10 para. 19(b)
s. 170A inserted by 2008 c. 13 (N.I.) Sch. 9 para. 1
s. 172(2)(b)(ii)-(ix) substituted for s. 172(2)(b)(ii) by 2008 c. 1 (N.I.) Sch. 4 para. 33 (This amendment not applied to legislation.gov.uk. Sch. 4 para. 33 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
Sch. 2 para. A1 inserted by 2016 c. 1 (N.I.) Sch. 1 para. 8
Sch. 2 para. 3A omitted by 2016 c. 1 (N.I.) Sch. 1 para. 9

13 Minimum pensions for widows and widowers.N.I.

(1)Subject to the provisions of this Part, the scheme must provide that if the earner dies leaving a [F1widow, widower or surviving civil partner] (whether before or after attaining pensionable age), the [F1widow, widower or surviving civil partner] will be entitled to a guaranteed minimum pension under the scheme.

[F2(1A)But a scheme may be amended so as to omit provision of the kind specified in subsection (1) if the conditions specified in section 20B are satisfied.]

(2)The scheme must contain a rule to the effect that—

(a)if the earner is a man [F3, or a woman in a relevant gender change case,] who has a guaranteed minimum under section 10, the weekly rate of the widow’s pension will be not less than the widow’s guaranteed minimum;

(b)if the earner is a woman who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will be not less than the widower’s guaranteed minimum.

[F4(ba)if the earner is a man, or a woman in a relevant gender change case, who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension in the case of a surviving civil partner who is a woman will be not less than the widow’s guaranteed minimum;]

[F5(c)[F6subject to paragraph (ba),] if the earner is a person who has a guaranteed minimum under that section, the weekly rate of the surviving civil partner’s pension will not be less than the surviving civil partner’s guaranteed minimum.]

[F7(d)if the earner is a man who has a guaranteed minimum under that section, the weekly rate of the widower’s pension will not be less than the surviving same sex spouse’s guaranteed minimum;

(e)if the earner is a woman (other than in a relevant gender change case) who has a guaranteed minimum under that section, the weekly rate of the widow’s pension will not be less than the surviving same sex spouse’s guaranteed minimum.]

(3)The widow’s guaranteed minimum shall be half that of the earner.

(4)The widower’s [F8or surviving civil partner's] [F9or surviving same sex spouse’s] guaranteed minimum shall be one-half of that part of the earner’s guaranteed minimum which is attributable to earnings factors for the tax year 1988-89 and subsequent tax years.

[F10(4A)[F11Subject to subsection (4B)] The scheme must provide for the [F12widow's, widower’s or surviving civil partner's] pension to be payable to the [F13widow, widower or surviving civil partner]—

(a)for any period for which a Category B retirement pension is payable to the [F13widow, widower or surviving civil partner] by virtue of the earner’s contributions or would be so payable but for section 43(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (persons entitled to more than one retirement pension);

[F14(aa)for life, in a case where—

(i)the widow, widower or surviving civil partner attained state pension age on or after the second abolition date, and

(ii)the earner died on or after the date on which the widow, widower or surviving civil partner attained state pension age;

(ab)for any period after the widow, widower or surviving civil partner has attained state pension age, in a case where—

(i)the earner died before the widow, widower or surviving civil partner attained state pension age,

(ii)the widow, widower or surviving civil partner did not marry or form a civil partnership after the death and before attaining state pension age, and

(iii)the widow, widower or surviving civil partner attained state pension age on or after the second abolition date;]

(b)for any period for which widowed parent’s allowance or bereavement allowance is payable to the [F13widow, widower or surviving civil partner] by virtue of the earner’s contributions; and

(c)in the case of a [F13widow, widower or surviving civil partner] whose entitlement by virtue of the earner’s contributions to a widowed parent’s allowance or bereavement allowance has come to an end at a time after the [F13widow, widower or surviving civil partner] attained the age of 45, for so much of the period beginning with the time when the entitlement came to an end as neither—

[F15[F16(i)comprises a period during which—

(a)the widow, widower or surviving civil partner, and

(b)another person,

are living together as if spouses of each other, nor]

(ii)falls after the time of any—

(a)marriage, or

(b)formation of a civil partnership,

by the widow or widower or surviving civil partner which takes place after the earner’s death.]]

[F17(4B)Sub-paragraphs (i)(b) and (ii)(b) of subsection (4A)(c) do not apply where the earner dies before 5th December 2005.]

(5)[F18In the case of a woman who is the widow of a man,] the scheme [F19must also make provision] for the widow’s pension to be payable to her for any period for which a F20. . . widowed mother’s allowance or widow’s pension is payable to her by virtue of the earner’s contributions F20. . ..

(6)[F21In any other case,] the scheme [F22must also make provision] for the [F23widower’s [F24, widow’s] or surviving civil partner’s pension to be payable] in the prescribed circumstances and for the prescribed period.

(7)The trustees or managers of the scheme shall supply to the [F25Inland Revenue] any such information as [F26the Inland Revenue] may require relating to the payment of pensions under the scheme to [F27widows, widowers or surviving civil partners].

[F28(8)Where—

(a)a lump sum is paid to an earner under provisions included in a scheme by virtue of section 17(1), and

(b)those provisions are of a prescribed description,

the earner shall be treated for the purposes of this section as having any guaranteed minimum under section 10 that he would have had but for that payment.]

F29(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F30(10)For the purposes of subsection (4A)(aa) and (ab) a person attains state pension age when he or she attains pensionable age within the meaning given by the rules in paragraph 1 of Schedule 2 to the Pensions (Northern Ireland) Order 1995.]

[F31(11)This section is subject to regulations under section 34A.

(12)In relation to an earner who is a woman, a reference in this section to a relevant gender change case is a reference to a case where—

(a)the earner is a woman by virtue of a full gender recognition certificate having been issued under the Gender Recognition Act 2004, and

(b)the marriage of the earner and her widow [F32, or the civil partnership between the earner and her surviving civil partner,] (that ends with the earner’s death) subsisted before the time when the certificate was issued.]

Textual Amendments

F1Words in s. 13(1) substituted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(a)

F2S. 13(1A) inserted (3.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act (Northern Ireland) 2008 (c. 1), ss. 12(2), 21(1); S.R. 2009/75, art. 2(a)(b)

F3Words in s. 13(2)(a) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(a) (with regs. 6-9)

F4S. 13(2)(ba) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(2)(a)

F5S. 13(2)(c) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(b)

F6Words in s. 13(2)(c) inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 40(2)(b)

F7S. 13(2)(d)(e) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(b) (with regs. 6-9)

F8Words in s. 13(4) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(c)

F9Words in s. 13(4) inserted (13.1.2020) by The Marriage (Same-sex Couples) and Civil Partnership (Opposite-sex Couples) (Northern Ireland) Regulations 2019 (S.I. 2019/1514), regs. 1(2), 68(3)(c) (with regs. 6-9)

F10S. 13(4A) inserted (1.1.2001) by 2000 c. 4 (N.I.), s. 52, Sch. 5 para. 1(1) (with s. 66(6)); S.R. 2000/374, art. 2(c), Sch. Pt. II

F11Words in s. 13(4A) inserted (10.11.2005 for specified purposes, 5.12.2005 in so far as not already in force) by The Civil Partnership (Contracted-out Occupational and Appropriate Personal Pension Schemes) (Surviving Civil Partners) Order (Northern Ireland) 2005 (S.R. 2005/433), art. 1(2)(a)(3), Sch. 1 para. 5(d)(i)