Pensions Act (Northern Ireland) 2008

1. Introductory Text

2. PART 1 STATE PENSION

   1. Entitlement to Category A and B retirement pensions

      1. 1. Category A and B retirement pensions: single contribution condition

      2. 2. Category B retirement pension: removal of restriction on entitlement

   2. Credits for basic state pension, etc.

      1. 3. Contributions credits for relevant parents and carers

   3. Abolition of adult dependency increases

      1. 4. Category A and C retirement pensions: abolition of adult dependency increases

   4. Up-rating of basic state pension and other benefits

      1. 5. Up-rating of basic pension etc. and standard minimum guarantee by reference to earnings

      2. 6. Preservation of link with prices in case of other benefits

   5. Additional pension: deemed earnings factors

      1. 7. Deemed earnings factors for purposes of additional pension

   6. Additional pension: simplification of accrual rates

      1. 8. Additional pension: removal of accrual band from 2010–11

      2. 9. Additional pension: simplified accrual rates as from flat rate introduction year

      3. 10. Additional pension: upper accrual point

   7. Increase in state pension age

      1. 11. Increase in pensionable age for men and women

3. PART 2 OCCUPATIONAL AND PERSONAL PENSION SCHEMES

   1. Contracting-out

      1. 12. Conversion of guaranteed minimum pensions

      2. 13. Abolition of contracting-out for defined contribution pension schemes

   2. Dispute resolution

      1. 14. Dispute resolution arrangements

   3. Actuarial guidance

      1. 15. Removal of Department’s role in approving actuarial guidance

4. PART 3 PERSONAL ACCOUNTS DELIVERY AUTHORITY

   1. 16. Initial function of the Personal Accounts Delivery Authority

   2. 17. Management of the Authority

5. PART 4 GENERAL

   1. 18. Review of operation of Act

   2. 19. Consequential etc. provision, repeals and revocations

   3. 20. Interpretation

   4. 21. Commencement

   5. 22. Short title

6. SCHEDULES:

   1. Schedule 1

      State pension: consequential and related amendments

      1. Part 1 Category A and B retirement pensions: single contribution condition

      2. Part 2 Category B retirement pension: removal of restriction on entitlement

      3. Part 3 Contributions credits for relevant parents and carers

      4. Part 4 Category A and C retirement pensions: abolition of adult dependency increases

      5. Part 5 Up-rating of basic pension etc. and standard minimum guarantee by reference to earnings

      6. Part 6 Deemed earnings factors for purposes of additional pension

      7. Part 7 Additional pension: simplified accrual rates

      8. Part 8 Increase in pensionable age for men and women

   2. Schedule 2

      Additional Pension: simplified accrual rates

      1. Part 1 New Schedule 4B to the Contributions and Benefits Act

      2. Part 2 Revaluation of flat rate accrual amount

      3. Part 3 Consequential and related amendments

   3. Schedule 3

      Increase in pensionable age for men and women

   4. Schedule 4

      Abolition of contracting-out for defined contribution pension schemes

      1. Part 1 Amendments having effect as from abolition date

      2. Part 2 Further amendments

      3. Part 3 Savings

   5. Schedule 5

      Removal of Department’s role in approving actuarial guidance

   6. Schedule 6

      Repeals and revocations

      1. Part 1 Category B retirement pension: removal of restriction on entitlement

      2. Part 2 Category A and C retirement pensions: abolition of adult dependency increases

      3. Part 3 Up-rating

      4. Part 4 Additional pension: simplified accrual rates

      5. Part 5 Increase in pensionable age

      6. Part 6 Abolition of contracting-out for defined contribution pension schemes: repeals and revocations having effect on abolition date

      7. Part 7 Abolition of contracting-out for defined contribution pension schemes: further repeals

      8. Part 8 Removal of Department’s role in approving actuarial guidance