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Valid from 16/07/2015

SCHEDULES

Valid from 14/09/2015

SCHEDULE 13N.I.ABOLOTION OF CONTRACTING-OUT FOR SALARY RELATED SCHEMES

PART 1 N.I.PENSION SCHEMES (NORTHERN IRELAND) ACT 1993: AMENDMENTS

Valid from 06/04/2016

31  In section 44A (additional pension and other benefits), in subsection (1), for the words from the beginning to the end of paragraph (b) substitute “In relation to—N.I.

(a)any tax week falling before the first abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 38A of this Act (as it then had effect),

(b)any tax week falling before the second abolition date where the amount of a Class 1 contribution attributable to section 8(1)(a) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of the earnings paid to or for the benefit of an earner in that week was reduced under section 37 of this Act (as it then had effect), or

(c)any tax week falling before the first abolition date where an amount was paid under section 41(1) of this Act (as it then had effect) in respect of the earnings paid to or for the benefit of an earner,”.

Commencement Information

I1Sch. 13 para. 31 in operation at 6.4.2016, see s. 53(1)(3)