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

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Pensions (No. 2) Act (Northern Ireland) 2008. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Background and Policy Objectives

  3. Consultation

  4. Options Considered

  5. Overview

  6. Commentary on Sections

    1. PART 1 – Pension Scheme Membership for Jobholders

      1. CHAPTER 1 – Employers’ Duties

        1. Section 1: Jobholders

        2. Section 2: Continuity of scheme membership

        3. Section 3: Automatic enrolment

        4. Section 4: Postponement of automatic enrolment

        5. Section 5: Automatic re-enrolment

        6. Section 6: Timing of automatic re-enrolment

        7. Section 7: Jobholder’s right to opt in

        8. Section 8: Jobholder’s right to opt out

        9. Section 9: Workers without qualifying earnings

        10. Section 10: Information to be given to workers

        11. Section 11:  Information to be given to the Pensions Regulator

        12. Section 12: Introduction of employers’ duties

        13. Section 13: Qualifying earnings

        14. Section 14: Review of qualifying earnings band

        15. Section 15: Pay reference period

        16. Section 16: Qualifying schemes

        17. Section 17: Automatic enrolment schemes

        18. Section 18: Occupational pension schemes

        19. Section 19: Personal pension schemes

        20. Section 20: Quality requirement: UK money purchase schemes

        21. Section 21: Quality requirement: UK defined benefits schemes

        22. Section 22: Test scheme standard

        23. Section 23: Test scheme

        24. Section 24: Quality requirement: UK hybrid schemes

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

        26. Section 26: Quality requirement: UK personal pension schemes

        27. Section 27: Quality requirement: other personal pension schemes

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

        29. Section 29: Transitional periods for money purchase and personal pension schemes

        30. Section 30: Transitional period for defined benefits and hybrid schemes

        31. Section 31: Effect of freezing order or assessment period

        32. Section 32: Power of trustees to modify by resolution

        33. Section 33: Deduction of contributions

      2. CHAPTER 2 – Compliance

        1. Section 34: Effect of failure to comply

        2. Section 35: Compliance notices

        3. Section 36: Third party compliance notices

        4. Section 37: Unpaid contributions notices

        5. Section 38: Calculation and payment of contributions

        6. Section 39: Meaning of “relevant contributions”

        7. Section 40: Fixed penalty notices

        8. Section 41: Escalating penalty notices

        9. Section 42: Penalty notices: recovery

        10. Section 43: Review of notices

        11. Section 44: References to the Pensions Regulator Tribunal

        12. Section 45: Offences of failing to comply

        13. Section 46: Offences by bodies corporate

        14. Section 47: Offences by partnerships and unincorporated associations

        15. Section 48: Offences of providing false or misleading information

        16. Section 49: Monitoring of employers’ payments to personal pension schemes

      3. CHAPTER 3 - Safeguards: Employment and pre-employment

        1. Section 50: Prohibited recruitment conduct

        2. Section 51: Compliance notices

        3. Section 52: Penalty notices

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

        5. Section 54: Inducements

        6. Section 55: The right not to suffer detriment

        7. Section 56: Enforcement of the right

        8. Section 57: Right of employee not to be unfairly dismissed

        9. Section 58: Restrictions on agreements to limit operation of this Part

      4. CHAPTER 4 – Supplementary provision about compliance and information-sharing

        1. Section 59: Requirement to keep records

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

        3. Section 61: Disclosure of tax information

        4. Section 62: Penalty for disclosure

        5. Section 63: Objectives of the Regulator

        6. Section 64: Functions of the Pensions Ombudsman

      5. CHAPTER 5 – Personal Accounts Delivery Authority

        1. Section 65: Functions and winding up

        2. Section 66: Principles

        3. Section 67: Directions and guidance

        4. Section 68: Disclosure of information by the Pensions Regulator

      6. CHAPTER 6 – Stakeholder Pension Schemes

        1. Section 69: Stakeholder pension schemes

      7. CHAPTER 7 – Application and interpretation

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

        2. Section 71: Agency workers

        3. Section 72: Directors

        4. Section 73: Crown employment

        5. Section 74: Armed Forces

        6. Section 75: Police

        7. Section 76: Persons working on vessels

        8. Section 77: Extension of definition of worker

        9. Section 78: Interpretation of Part

    2. PART 2 - Simplification

      1. Section 79: Abolition of safeguarded rights

      2. Section 80: Revaluation of accrued benefits

      3. Section 81: Consolidation of additional pension

      4. Section 82: Effect of entitlement to guaranteed minimum pension

      5. Section 83: Additional State Pension : minor and consequential amendments

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

      7. Section 85: Contracting-out: abolition of all protected rights

    3. PART 3 – Pension Compensation

      1. Chapter 1 - Pension compensation on divorce

        1. Section 86: Scope of mechanism

        2. Section 87: Interpretation

        3. Section 88: Activation of pension compensation sharing

        4. Section 89: Creation of pension compensation debits and credits

        5. Section 90: Cash equivalents

        6. Section 91: Reduction of compensation

        7. Section 92: Time for discharge of liability

        8. Section 93: “Implementation period”

        9. Section 94: Discharge of liability

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

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

        12. Section 97: Supply of information about pension compensation sharing

        13. Section 98: Pension compensation sharing and attachment on divorce

      2. Chapter 2 – other provision about pension compensation

        1. Section 99: Charges in respect of pension sharing

        2. Section 100: Amendments of Schedule 6 to the Pensions (Northern Ireland) Order 2005

        3. Section 101: Consequential amendments

    4. PART 4 – Additional Pensions

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

    5. PART 5 - Miscellaneous

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

      2. Section 104: Interest on late payment of levies

      3. Section 105: Payments to employers

      4. Section 106: Appointment of trustees

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

      6. Section 108: Delegation of powers by the Regulator

      7. Section 109: Exclusion of transfers out in certain cases

      8. Section 110: Official pensions: adjustment of increases in survivors’ pensions

      9. Section 111: Disclosure of information relating to state pension credit recipients

    6. PART 6 – General

      1. Section 112: Orders and regulations

      2. Section 113: Orders and regulations: supplementary

      3. Section 114: Further provision

      4. Section 115: Pre-consolidation amendments

      5. Section 116: Repeals

      6. Section 117: Interpretation

      7. Section 118: Commencement

      8. Section 119: Short title

    7. Schedule 1: Revaluation of accrued benefits

      1. Part 1

      2. Part 2

      3. Part 3

    8. Schedule 2: Additional Pension Consolidation

    9. Schedule 3: Additional State Pension : minor and consequential amendments

    10. Schedule 4: Pension compensation payable on discharge of pension compensation credit

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

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

      3. Part 4: Provisions applicable irrespective of age on transfer day

    11. Schedule 5: Pension compensation on divorce

    12. Schedule 6: Amendments of Schedule 6 to the Pensions (Northern Ireland) Order 2005

    13. Schedule 7: Additional Pension: Consequential Amendments

    14. Schedule 8: Contribution notices and financial support directions under 2005 Order

    15. Schedule 9: Interest on late payment of levies

    16. Schedule 10: Repeals

  7. Hansard Reports

  • Explanatory Notes Table of contents

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