Pensions (No. 2) Act (Northern Ireland) 2008

1. Introductory Text

2. PART 1 PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS

   1. CHAPTER 1 EMPLOYERS' DUTIES

      1. Jobholders

         1. 1. Jobholders

      2. Employers' duties

         1. 2. Continuity of scheme membership

         2. 3. Automatic enrolment

         3. 4. Postponement of automatic enrolment

         4. 5. Automatic re-enrolment

         5. 6. Timing of automatic re-enrolment

         6. 7. Jobholder’s right to opt in

         7. 8. Jobholder’s right to opt out

      3. Duty in relation to workers without qualifying earnings

         1. 9. Workers without qualifying earnings

      4. Supplementary provision about the duties

         1. 10. Information to be given to workers

         2. 11. Information to be given to the Pensions Regulator

         3. 12. Introduction of employers' duties

      5. Qualifying earnings

         1. 13. Qualifying earnings

         2. 14. Review of qualifying earnings band

         3. 15. Pay reference period

      6. Qualifying schemes and automatic enrolment schemes

         1. 16. Qualifying schemes

         2. 17. Automatic enrolment schemes

         3. 18. Occupational pension schemes

         4. 19. Personal pension schemes

      7. Quality requirements

         1. 20. Quality requirement: UK money purchase schemes

         2. 21. Quality requirement: UK defined benefits schemes

         3. 22. Test scheme standard

         4. 23. Test scheme

         5. 24. Quality requirement: UK hybrid schemes

         6. 25. Quality requirement: non-UK occupational pension schemes

         7. 26. Quality requirement: UK personal pension schemes

         8. 27. Quality requirement: other personal pension schemes

         9. 28. Sections 20, 24 and 26: certification that quality requirement is satisfied

      8. Transitional

         1. 29. Transitional periods for money purchase and personal pension schemes

         2. 30. Transitional period for defined benefits and hybrid schemes

      9. Miscellaneous

         1. 31. Effect of freezing order or assessment period

         2. 32. Power of trustees to modify by resolution

         3. 33. Deduction of contributions

   2. CHAPTER 2 COMPLIANCE

      1. Effect of failure to comply

         1. 34. Effect of failure to comply

      2. Compliance notices and unpaid contributions notices

         1. 35. Compliance notices

         2. 36. Third party compliance notices

         3. 37. Unpaid contributions notices

         4. 38. Calculation and payment of contributions

         5. 39. Meaning of “relevant contributions”

      3. Penalty notices

         1. 40. Fixed penalty notices

         2. 41. Escalating penalty notices

         3. 42. Penalty notices: recovery

      4. Reviews and references

         1. 43. Review of notices

         2. 44. References to the Pensions Regulator Tribunal

      5. Offences and monitoring

         1. 45. Offences of failing to comply

         2. 46. Offences by bodies corporate

         3. 47. Offences by partnerships and unincorporated associations

         4. 48. Offences of providing false or misleading information

         5. 49. Monitoring of employers' payments to personal pension schemes

   3. CHAPTER 3 SAFEGUARDS: EMPLOYMENT AND PRE-EMPLOYMENT

      1. Prohibited recruitment conduct

         1. 50. Prohibited recruitment conduct

         2. 51. Compliance notices

         3. 52. Penalty notices

         4. 53. Review of notices and references to the Pensions Regulator Tribunal

      2. Inducements

         1. 54. Inducements

      3. Protection of employment rights

         1. 55. The right not to suffer detriment

         2. 56. Enforcement of the right

         3. 57. Right of employee not to be unfairly dismissed

         4. 58. Restrictions on agreements to limit operation of this Part

   4. CHAPTER 4 SUPPLEMENTARY PROVISION ABOUT COMPLIANCE AND INFORMATION-SHARING

      1. Records and information

         1. 59. Requirement to keep records

         2. 60. Powers to require information and to enter premises

         3. 61. Disclosure of tax information etc.

         4. 62. Penalty for disclosure

      2. Objectives of the Regulator

         1. 63. Objectives of the Regulator

      3. Functions of the Pensions Ombudsman

         1. 64. Functions of the Pensions Ombudsman

   5. CHAPTER 5 PERSONAL ACCOUNTS DELIVERY AUTHORITY

      1. Functions

         1. 65. Functions and winding up

         2. 66. Principles

         3. 67. Directions and guidance

         4. 68. Disclosure of information by the Regulator

   6. CHAPTER 6 STAKEHOLDER PENSION SCHEMES

      1. 69. Stakeholder pension schemes

   7. CHAPTER 7 APPLICATION AND INTERPRETATION

      1. Workers

         1. 70. “Employer”, “worker” and related expressions

         2. 71. Agency workers

         3. 72. Directors

         4. 73. Crown employment

         5. 74. Armed forces

         6. 75. Police

         7. 76. Persons working on vessels

         8. 77. Extension of definition of worker

      2. General

         1. 78. Interpretation of Part

3. PART 2 SIMPLIFICATION ETC.

   1. Private pensions

      1. 79. Abolition of safeguarded rights

      2. 80. Revaluation of accrued benefits etc.

   2. State pensions etc.

      1. 81. Consolidation of additional pension

      2. 82. Effect of entitlement to guaranteed minimum pension

      3. 83. Additional State Pension etc.: minor and consequential amendments

      4. 84. State pension credit: extension of assessed income period for those aged 75 or over

      5. 85. Contracting-out: abolition of all protected rights

4. PART 3 PENSION COMPENSATION

   1. CHAPTER 1 PENSION COMPENSATION ON DIVORCE ETC.

      1. 86. Scope of mechanism

      2. 87. Interpretation

      3. 88. Activation of pension compensation sharing

      4. 89. Creation of pension compensation debits and credits

      5. 90. Cash equivalents

      6. 91. Reduction of compensation

      7. 92. Time for discharge of liability

      8. 93. “Implementation period”

      9. 94. Discharge of liability

      10. 95. Charges in respect of pension compensation sharing costs

      11. 96. Supply of information about pension compensation in relation to divorce etc.

      12. 97. Supply of information about pension compensation sharing

      13. 98. Pension compensation sharing and attachment on divorce etc.

   2. CHAPTER 2 OTHER PROVISION ABOUT PENSION COMPENSATION

      1. 99. Charges in respect of pension sharing etc.

      2. 100. Amendments of Schedule 6 to the 2005 Order

      3. 101. Consequential amendments

5. PART 4 ADDITIONAL PENSIONS

   1. 102. Additional pension: upper accrual point to replace upper earnings limit from 2009–10

6. PART 5 MISCELLANEOUS

   1. Miscellaneous provisions relating to pensions

      1. 103. Amendments of provisions of the 2005 Order relating to contribution notices or financial support directions

      2. 104. Interest on late payment of levies

      3. 105. Payments to employers

      4. 106. Appointment of trustees

      5. 107. Intervention by the Regulator where scheme’s technical provisions improperly determined

      6. 108. Delegation of powers by the Regulator

      7. 109. Exclusion of transfers out in certain cases

   2. Official pensions

      1. 110. Official pensions: adjustment of increases in survivors' pensions

   3. Information relating to state pension credit recipients

      1. 111. Disclosure of information relating to state pension credit recipients

7. PART 6 GENERAL

   1. 112. Orders and regulations

   2. 113. Orders and regulations: supplementary

   3. 114. Further provision etc.

   4. 115. Pre-consolidation amendments

   5. 116. Repeals

   6. 117. Interpretation

   7. 118. Commencement

   8. 119. Short title

8. SCHEDULES:

   1. Schedule 1

      Revaluation of accrued benefits etc.

      1. Part 1 Revaluation of accrued pension benefits

      2. Part 2 Revaluation of accrued amounts etc.

      3. Part 3 Consequential amendments

   2. Schedule 2

      Additional pension consolidation

   3. Schedule 3

      Additional State Pension etc.: minor and consequential amendments

   4. Schedule 4

      Pension compensation payable on discharge of pension compensation credit

      1. Part 1 Introductory

      2. Part 2 Transferee attains pension compensation age before or on transfer day

      3. Part 3 Transferee attains pension compensation age after transfer day

      4. Part 4 Provisions applicable irrespective of age of transferee on transfer day

   5. Schedule 5

      Pension compensation on divorce etc.

      1. Part 1 Amendments of the Matrimonial Causes (Northern Ireland) Order 1978

      2. Part 2 Amendments of the Matrimonial and Family Proceedings (Northern Ireland) Order 1989

      3. Part 3 Amendments of the Civil Partnership Act 2004

   6. Schedule 6

      Amendments of Schedule 6 to the 2005 Order

   7. Schedule 7

      Additional pension: consequential amendments

   8. Schedule 8

      Contribution notices and financial support directions under 2005 Order

   9. Schedule 9

      Interest on late payment of levies

   10. Schedule 10

       Repeals

       1. Part 1 Pension scheme membership for jobholders

       2. Part 2 Safeguarded rights

       3. Part 3 Contracting-out: abolition of all protected rights

       4. Part 4 Pension compensation

       5. Part 5 Miscellaneous

       6. Part 6 Additional pensions