State Pension Credit Act (Northern Ireland) 2002

Retirement pension income N.I.

16.—(1) In this Act “retirement pension income” means any of the following—

[F1 (za) a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015 or under Part 1 of the Pensions Act 2014;]

(a) a Category A or Category B retirement pension payable under sections 43 to 55 of—

(i) the Contributions and Benefits Act; or

(ii) the Social Security Contributions and Benefits Act 1992 (c. 4);

[F2 (b) a shared additional pension payable under—

(i) section 55A of either of those Acts, or

(ii) section 55AA of either of those Acts;]

(c) graduated retirement benefit payable under section 62 of either of those Acts;

(d) a Category C or Category D retirement pension payable under section 78 of either of those Acts;

(e) age addition payable under section 79 of either of those Acts;

(f) income from an occupational pension scheme or a personal pension scheme;

(g) income from an overseas arrangement;

(h) income from a retirement annuity contract;

(i) income from an annuity or insurance policy purchased or transferred for the purpose of giving effect to rights under a personal pension scheme or an overseas arrangement;

(j) income from an annuity purchased or entered into for the purpose of discharging liability under—

(i) Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999 (NI 11) (pension credits on divorce); or

(ii) section 29(1)(b) of the Welfare Reform and Pensions Act 1999 (c. 30) (corresponding provision for Great Britain).

[F3 [F4 (k) any sum payable by way of pension under section 5 of the Civil List Act 1837 or section 7 of the Civil List Act 1952;]

(l) any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability]

(2) The Department may by regulations amend subsection (1); and any such regulations may—

(a) add to or vary the descriptions of income for the time being listed in that subsection; or

(b) remove any such description from that subsection.

(3) In this section—

• “overseas arrangement” has the meaning given by section 176(1) of the Pension Schemes Act;

• “retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988 (c. 1).

F1 S. 16(1)(za) inserted (6.4.2016 unless brought into operation earlier by an order under s. 53(1) of the amending Act) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 12 para. 40

F2 S. 16(1)(b) substituted (6.4.2016 unless brought into operation earlier by an order under s. 53(1) of the amending Act) by Pensions Act (Northern Ireland) 2015 (c. 5), s. 53(3), Sch. 11 para. 14

F3 SR 2003/28

F4 S. 16(1)(k) substituted (1.4.2012) by Sovereign Grant Act 2011 (c. 15), ss. 14, 15(1), Sch. 1 para. 33