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Pension Schemes (Northern Ireland) Act 1993
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Changes over time for: Section 46
Changes to legislation:
Pension Schemes (Northern Ireland) Act 1993, Section 46 is up to date with all changes known to be in force on or before 19 April 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.
Changes to Legislation
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.
Changes and effects yet to be applied to Section 46:
- s. 46(1) words inserted by 2008 c. 1 (N.I.) Sch. 4 para. 24(2)(a) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 24 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
- s. 46(1)(a) words inserted by 2008 c. 1 (N.I.) Sch. 4 para. 24(2)(b) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 24 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
- s. 46(1)(b) words substituted by 2008 c. 1 (N.I.) Sch. 4 para. 24(2)(c) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 24 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
- s. 46(2) words inserted by 2008 c. 1 (N.I.) Sch. 4 para. 24(3) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 24 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
- s. 46(4) words substituted by 2008 c. 1 (N.I.) Sch. 4 para. 24(4) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 24 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
- s. 46(4) words substituted by 2008 c. 1 (N.I.) Sch. 4 para. 54 (This amendment not applied to legislation.gov.uk. Sch. 4 para. 54 repealed (6.4.2012) by S.R. 2012/124, art. 7(2))
- s. 46(6) words substituted by 2008 c. 1 (N.I.) Sch. 4 para. 24(5) (This amendment not applied to legislation.gov.uk. Sch. 4 para. 24 repealed immediately before the "abolition date" (see 2008 c. 1 (N.I.), s. 13) by S.R. 2012/124, art. 7(2))
- 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
46 Powers of Board to approve arrangements for scheme ceasing to be certified.N.I.
[F1(1)In the case of an occupational pension scheme F2... which is or has been certified as a [F3salary related contracted-out] scheme, the [F4Inland Revenue] may, for the event of, or in connection with, its ceasing to be such a scheme, approve any arrangements made or to be made in relation to the scheme, or for its purposes, for the preservation or transfer—
[F5(a)of earners’ accrued rights to guaranteed minimum pensions under the scheme or accrued rights to pensions under the scheme attributable to their service on or after the principal appointed day, and]
[F5(b)of the liability for the payment of such pensions in respect of persons who have then become entitled to receive them.]
[F6(1A)The power of the [F4Inland Revenue] to approve arrangements under this section—
(a)includes power to approve arrangements subject to conditions, and
(b)may be exercised either generally or in relation to a particular scheme.
F6(1B)Arrangements may not be approved under this section unless any prescribed conditions are met]
(2)If the scheme ceases to be a [F7salary related contracted-out] scheme (whether by being wound up or otherwise) and the [F4Inland Revenue] either—
(a)[F8have] withdrawn [F9their] approval of previously approved arrangements relating to it; or
(b)[F8have] declined to approve arrangements relating to it,
the [F4Inland Revenue] may issue a certificate to that effect.
(3)A certificate issued under subsection (2)(a) or (b) shall be cancelled by the [F4Inland Revenue] if [F10they subsequently approve] the arrangements.
(4)Regulations may provide that where the [F4Inland Revenue] [F11 have] approved arrangements under subsection (1) in respect of an occupational pension scheme F12... any provision of this Part (other than sections 14, 15, [F1327 and 29] and [F1439 and 41]) or Chapter III of Part IV or Chapter II of Part V shall have effect subject to such modifications as may be specified in the regulations.
(5)Any such regulations shall have effect in relation to arrangements whenever approved, unless they provide that they are only to have effect in relation to arrangements approved after they come into operation.
(6)It is hereby declared that an approval of arrangements relating to an occupational pension scheme [F15to which subsection (1) applies] may be withdrawn at any time, notwithstanding that the scheme has been wound up.
F16(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1S. 46 repealed (6.4.2016) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 13 para. 33 (with savings until 6.4.2019 by S.R. 2016/106, arts. 1(1)(2), 2(5))
F2Words in s. 46(1) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(a)(i)
F3Words in s. 46(1) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(a)(ii)
F4Words in s. 46(1)(1A)(2)-(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(2); S.R. 1999/149, art. 2(c), Sch. 2
F5S. 46(1)(a)(b) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(a)(iii)
F6S. 46(1A)(1B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 37(b); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192 art. 2(b)
F7Words in s. 46(2) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(b)
F8Words in s. 46(2)(a)(b) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(3); S.R. 1999/149, art. 2(c), Sch. 2
F9Word in s. 46(2)(a) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(3); S.R. 1999/149, art. 2(c), Sch. 2
F10Words in s. 46(3) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(4); S.R. 1999/149, art. 2(c), Sch. 2
F11Word in s. 46(4) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 60(5); S.R. 1999/149, art. 2(c), Sch. 2
F12Words in s. 46(4) omitted (6.4.2012) by virtue of The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(c)(i)
F13Words in s. 46(4) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(c)(ii)
F14Words in s. 46(4) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(c)(iii)
F15Words in s. 46(6) substituted (6.4.2012) by The Pensions (2008 No. 2 Act) (Abolition of Protected Rights) (Consequential Provisions) Order (Northern Ireland) 2012 (S.R. 2012/124), arts. 1(b), 4(10)(d)
F16S. 46(7) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 37(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
Modifications etc. (not altering text)
C1S. 46 modified (28.3.1997) by S.R. 1997/192, art. 4(1) (with art. 9)
C2S. 46 modified by S.R. 1996/493, reg. 77(3) (as substituted (6.4.2009) by The Pensions (2008 Acts) (Consequential Provisions) Order (Northern Ireland) 2009 (S.R. 2009/113), arts. 1, 3(7))
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